ALBURY v. TANNER

No. P-170.

264 So.2d 90 (1972)

H.S. ALBURY, Tax Collector, Consolidated City of Jacksonville, Florida, Appellant, v. Paul TANNER, As Bishop of the Diocese of St. Augustine, a Corporation Sole and Episcopal High School of Jacksonville, Florida, Inc., Appellees.

District Court of Appeal of Florida, First District.

July 6, 1972.


Attorney(s) appearing for the Case

James C. Rinaman, Jr., and Yardley D. Buckman, Jacksonville, for appellant.

Daniel A. Naughton, Lucius A. Buck, and H.P. Osborne, Jr., of Mathews, Osborne & Ehrlich, Jacksonville, for appellees.


SPECTOR, Chief Judge.

Appellant seeks reversal of a judgment restraining him as tax collector from attempting to collect an occupational license tax from the appellees in connection with the schools operated by the latter.

At issue is the interpretation of the phrase "for profit" found in the taxing statute, Section 205.491, Florida Statutes, F.S.A., and its municipal counterpart, Ordinance No. 69-515-387, each of which is substantially alike and provides...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases