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LEADERSHIP HOUSING, INC. v. DEPARTMENY OF REVENUE

Nos. 76-837, 76-838.

336 So.2d 1239 (1976)

LEADERSHIP HOUSING, INC., a Delaware Corporation, Petitioner, v. DEPARTMENT OF REVENUE of the State of Florida, Respondent. Arnold Kaplan and Sophie Kaplan, Petitioners, v. DEPARTMENT OF REVENUE OF the State of Florida, Respondent.

District Court of Appeal of Florida, Fourth District.

September 10, 1976.

Attorney(s) appearing for the Case

Samuel C. Ullman of Smathers & Thompson, Miami, for petitioners.

Robert L. Shevin, Atty. Gen., and Patricia S. Turner, Asst. Atty. Gen., Tallahassee, for respondent.

ALDERMAN, Judge.

Leadership Housing, Inc., in Case No. 76-837, and Arnold Kaplan and Sophie Kaplan, in Case No. 76-838, filed Petitions for Writ of Certiorari pursuant to Section 120.68, Florida Statutes (1975) and Fla.App. Rule 4.1. The two petitions have been consolidated since they involve the same issue of law and are related factually.

Petitioners seek to have reviewed certain final agency action of the Department of Revenue of the State of Florida. The...

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