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DEPARTMENT OF REVENUE v. BRUNNER ENTERPRISES

No. 57811.

390 So.2d 713 (1980)

DEPARTMENT OF REVENUE of the State of Florida, Petitioner, v. BRUNNER ENTERPRISES, INC., Respondent.

Supreme Court of Florida.

November 20, 1980.

Attorney(s) appearing for the Case

Jim Smith, Atty. Gen. and E. Wilson Crump, II and Shirley W. Ovletrea, Asst. Attys. Gen. Tallahassee, for petitioner.

C. Gary Williams and Charles L. Early of Ausley, McMullen, McGehee, Carothers & Proctor, Tallahassee, for respondent.

ADKINS, Justice.

The First District Court of Appeal has certified the following question to this Court as being one of great public interest:

Is the gain from an out-of-state sale of stock held by a foreign corporation doing business in Florida taxable under the Florida Corporate Income Tax Code, and if so, what method of computation should be used?

Department of Revenue v. Brunner Enterprises, 375 So.2d 23

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