DEPT. OF REVENUE v. GOOD

No. 80-1697.

398 So.2d 938 (1981)

DEPARTMENT OF REVENUE, State of Florida, Appellant, v. Lloyd A. GOOD, Jr., Ancillary Executor of the Estate of Clara Compton Good a/K/a Clara C. Good, Deceased, Appellee.

District Court of Appeal of Florida, Third District.

Rehearing Denied June 17, 1981.


Attorney(s) appearing for the Case

Jim Smith, Atty. Gen., and William D. Townsend and E. Wilson Crump, II, Asst. Attys. Gen., for appellant.

Lloyd A. Good, Jr., Sugar Loaf, in pro. per.

Before BARKDULL, NESBITT and BASKIN, JJ.


NESBITT, Judge.

The Department of Revenue appeals a declaratory judgment which determined that the State of Florida was not due any portion of the estate taxes paid under the Federal Revenue Act with respect to the estate of this non-resident decedent. The judgment ordered the Department of Revenue to deliver a certificate of non-taxability to the estate without requiring the payment of any tax. For the reasons assigned, we affirm the judgment.

Appellee's...

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