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DEPARTMENT OF REVENUE v. LEADERSHIP HOUS., INC.

No. 47440.

343 So.2d 611 (1977)

DEPARTMENT OF REVENUE of the State of Florida, Appellant, v. LEADERSHIP HOUSING, INC., and Leadership Communities, Inc., Appellees.

Supreme Court of Florida.

March 3, 1977.

Attorney(s) appearing for the Case

Robert L. Shevin, Atty. Gen., and Sydney H. McKenzie, III, Chief Trial Counsel, Tallahassee, for appellant.

Richard H. Hunt, Jr. and Samuel C. Ullman, of Smathers & Thompson, Miami, for appellees.

Brian C. Ellis, of Holland & Knight, Tampa, for Associated Industries of Florida, Inc., amicus curiae.

James E. Messer and Mitchell B. Haigler, Jr., of Thompson, Wadsworth, Messer & Turner, Tallahassee, for Morris Trading Corp., amicus curiae.

OVERTON, Chief Justice.

This cause is before this Court on direct appeal from a circuit court judgment which declared unconstitutional provisions of Chapter 220, Florida Statutes (1975). We have jurisdiction.1

The issue concerns the validity of the state corporate income tax upon increases in the value of capital assets which occurred prior to November 2, 1971, but were not realized by the sale or transfer of the capital assets...

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