KIRK v. WESTERN CONTRACTING CORPORATION

No. K-222.

216 So.2d 503 (1968)

Claude R. KIRK, Jr., et al., As and Constituting the State Revenue Commission, an Agency of the State of Florida, Appellants, v. WESTERN CONTRACTING CORPORATION, an Iowa Corporation, Appellee.

District Court of Appeal of Florida. First District.

Rehearing Denied January 6, 1969.


Attorney(s) appearing for the Case

Earl Faircloth, Atty. Gen., and Larry Levy, Asst. Atty. Gen., for appellants.

Ervin, Pennington, yarn & Jacobs, Tallahassee, and Kindig, Beebe, McCluhan & Rawlings, Sioux City, Iowa, for appellee.


WIGGINTON, Chief Judge.

Defendant State Revenue Commission has appealed a final judgment which set aside, vacated, and held for naught a tax assessment made under the Florida Revenue Act of 1949 based upon rentals paid by plaintiff on tangible personal property leased by it during the period of time the property was used in Florida. The question presented by this appeal involves an interpretation of the Florida Revenue Act as applied to the exercise of the taxable...

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