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ESCOM ENTERPRISES, INC. v. MARKHAM

Nos. 74-1179, 74-1187.

311 So.2d 402 (1975)

ESCOM ENTERPRISES, INC., and Joseph L. Antonucci, Appellants, v. William MARKHAM et al., Appellees. William MARKHAM, As Broward County Assessor, et al., Appellants, v. ESCOM ENTERPRISES, INC., and Joseph L. Antonucci, Appellees.

District Court of Appeal of Florida, Fourth District.

April 18, 1975.

Attorney(s) appearing for the Case

Jack F. Weins, of Abrams, Anton, Robbins, Resnick & Schneider, Hollywood, for Escom Enterprises, Inc., and Joseph L. Antonucci.

Gaylord A. Wood, Jr., Fort Lauderdale, for Assessor William Markham.

Thomas P. Quinn, Fort Lauderdale, for Tax Collector Lester Bauer.

E. Wilson Crump, II, Tallahassee, for Florida State Department of Revenue.

John U. Lloyd, Fort Lauderdale, for Individuals and Board of Tax Adjustment.

PER CURIAM.

We consolidate the above interlocutory appeals for the purpose of disposition.

Upon review of the record on appeal and after consideration of the briefs and oral argument of counsel for the respective parties, we determine that defendants, Department of Revenue, State of Florida, and its Executive Director, J. Ed Straughn, are indispensable parties to this action (see Section 194.181(5), Florida Statutes 1973) and that counts one thru thirteen...

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