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WIN-SAN BLDG. CORP. v. STATE, DEPT. OF REV.

No. 77-1228.

358 So.2d 112 (1978)

WIN-SAN BUILDING CORPORATION, Petitioner, v. STATE of Florida, DEPARTMENT OF REVENUE, Respondent.

District Court of Appeal of Florida, Third District.

May 2, 1978.

Attorney(s) appearing for the Case

Williams, Salomon, Kanner & Damain and Gary S. Brooks, Miami, for petitioner.

Robert L. Shevin, Atty. Gen., and Edwin J. Stacker, Asst. Atty. Gen., Tallahassee, for respondent.

Before HUBBART and KEHOE, JJ., and CHARLES CARROLL (Ret.), Associate Judge.

CHARLES CARROLL (Ret.), Associate Judge.

By petition for certiorari, Win-San Building Corporation seeks review of a finalized order of the Department of Revenue finding that a certain transfer of real estate was subject to documentary stamp tax, and that a 100% penalty was owed for failure to apply such tax stamps under Sections 201.02 and 201.17, Florida Statutes (1975).

The property involved was the sole asset of Bal-Harbour Towers, Inc. Outstanding thereon...

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