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WESTWOOD LAKE, INC. v. METROPOLITAN DADE CO. W. & S. BD.

No. 66-839.

203 So.2d 363 (1967)

WESTWOOD LAKE, INC., a Florida Corporation, Appellant, v. METROPOLITAN DADE COUNTY WATER AND SEWER BOARD, a Governmental Agency of Metropolitan Dade County, Florida, Appellee.

District Court of Appeal of Florida. Third District.

Rehearing Denied November 3, 1967.

Attorney(s) appearing for the Case

Patton & Kanner, Miami, for appellant.

Thomas C. Britton, County Atty., and Louis Schneiderman, Asst. County Atty., for appellee.

Before CHARLES CARROLL, C.J., and HENDRY and SWANN, JJ.

SWANN, Judge.

This appeal stems from an order on rates issued by the Metropolitan Dade County Water and Sewer Board, which affected Westwood Lake, Inc., a utility company.

Appellant, Westwood Lake, Inc., is a Florida corporation, composed of two divisions; one constructs and sells homes, the other operates a water and sewer plant. It filed a single income tax return for both divisions of the company and did not keep separate accounts for the two divisions...

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