COULTER ELECTRONICS, INC. v. DEPT. OF REVENUE

No. JJ-235.

365 So.2d 806 (1978)

COULTER ELECTRONICS, INC., Appellant, v. DEPARTMENT OF REVENUE of the State of Florida, Appellee.

District Court of Appeal of Florida, First District.

December 29, 1978.


Attorney(s) appearing for the Case

Brian C. Ellis and Robert B. Glenn, Jr., of Holland & Knight, Tampa, for appellant.

E. Wilson Crump, II, Asst. Atty. Gen., for appellee.


BOOTH, Judge.

This cause is before us on appeal from final agency action upholding the corporate income tax deficiencies assessed by the Department of Revenue (DOR) against Coulter Electronics, Inc., (Coulter) of $39,436 for the 1973 tax year and $324 for the 1974 tax year.

Two issues were presented below and are before us on appeal: (1) Whether certain transactions between Coulter and its subsidiary corporations are within the definition of "sales" and includable...

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