COCKRELL v. LEWIS

No. 79-4.

389 So.2d 307 (1980)

Flora E. COCKRELL, Personal Representative for John L. Cockrell, Deceased Appellant, v. Gerald A. LEWIS, As Comptroller of the State of Florida, Appellee.

District Court of Appeal of Florida, Fifth District.

October 16, 1980.


Attorney(s) appearing for the Case

Jonathan D. Kaney, Jr., and J. Lester Kaney of Cobb, Cole, McCoy, Abraham, Bell, Bond, Monaco & Kaney, Daytona Beach, for appellant.

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


ORFINGER, Judge.

This is an appeal from a final order of the Comptroller upholding the estate tax assessed by the Florida Department of Revenue and denying appellant's request for a refund. We reverse.

A formal administrative hearing was requested by appellant following which the hearing officer filed a recommended order that appellant be refunded $11,690.11. The Comptroller rejected the recommendation, and entered a final order denying the refund, and from...

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