SPENCER v. LEWIS

No. AC-38.

416 So.2d 16 (1982)

Thomas R. SPENCER, Sr., Receiver, and Estero Woods Village, a Retirement Community Owned and Operated by Christian Mutual Foundation, Appellants, v. Gerald A. LEWIS, Comptroller, and Florida Department of Revenue, Appellees.

District Court of Appeal of Florida, First District.

June 16, 1982.


Attorney(s) appearing for the Case

John K. Aurell and Janet R. Studley of Holland & Knight, Tallahassee, and Pavese, Shields, Garner, Haverfield, Kluttz & Cottrell, Fort Myers, for appellants.

Jim Smith, Atty. Gen., and John Browdy, III, Asst. Atty. Gen., Tallahassee, for appellees.


PER CURIAM.

Appellants seek review of a final order of the comptroller denying appellants' request for refund of certain intangible and documentary stamp taxes paid in connection with a real estate transaction. Appellants claim that since the sale of the property was at the order of the circuit court through an appointed receiver the sale amounted to state action and is thus exempt from documentary stamp taxes under Florida...

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