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FLORIDA DEPARTMENT OF REVENUE v. KISSEL

No. 73-157.

281 So.2d 58 (1973)

The FLORIDA DEPARTMENT OF REVENUE and J. Ed Straughn, As Director of the Florida Department of Revenue, Appellant, v. Peter F.F. KISSEL, Appellee.

District Court of Appeal of Florida, Third District.

July 31, 1973.

Attorney(s) appearing for the Case

Robert L. Shevin, Atty. Gen., and E. Wilson Crump, II, Tallahassee, for appellant.

Walton, Lantaff, Schroeder, Carson & Wahl, and Charles P. Sacher, Miami, for appellee.

Before PEARSON, HENDRY and HAVERFIELD, JJ.

PER CURIAM.

The Florida Department of Revenue appeals an order of the circuit court holding that no portion of the intangibles owned by a particular testamentary trust is subject to Florida intangible taxation. Two points are presented on appeal.

The first point claims error upon the denial of the appellant's motion to dismiss upon the ground that appellee improperly proceeded by certiorari. We find no prejudicial error. The entire proceeding seems to be within...

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