ROGER DEAN ENTERPRISES, INC. v. DEPARTMENT OF REV.

No. 77-1893.

371 So.2d 101 (1978)

ROGER DEAN ENTERPRISES, INC., Petitioner, v. The DEPARTMENT OF REVENUE of the State of Florida, Respondent.

District Court of Appeal of Florida, Fourth District.

Opinion Modified On Rehearing December 27, 1978.


Attorney(s) appearing for the Case

David S. Meisel of Rogers & Meisel, Palm Beach, for petitioner.

Robert L. Shevin, Atty. Gen., Tallahassee, and E. Wilson Crump, II, Asst. Atty. Gen., Tallahassee, for respondent.


DOWNEY, Chief Judge.

By Petition for Writ of Certiorari we have for review an order constituting final agency action of the State Department of Revenue upholding the assessment of delinquent corporate income taxes against petitioner for the years 1972-1973.

The parties have stipulated as to the facts:1

"Petitioner is a West Virginia corporation, organized under the laws of that state on January 4, 1958. Prior to June 1...

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