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HEFTLER CONST. CO. v. FLORIDA DEPT. OF REVENUE

No. 82-838.

438 So.2d 139 (1983)

HEFTLER CONSTRUCTION COMPANY, Appellant, v. FLORIDA DEPARTMENT OF REVENUE, Appellee.

District Court of Appeal of Florida, Third District.

September 20, 1983.

Attorney(s) appearing for the Case

Williams, Salomon, Kanner, Damian, Weissler & Brooks and Lewis M. Kanner, Miami, for appellant.

Jim Smith, Atty. Gen., and Barbara Staros Harmon, Asst. Atty. Gen., for appellee.

Before BARKDULL, DANIEL S. PEARSON and JORGENSON, JJ.

JORGENSON, Judge.

As a partner under a January 1, 1971, partnership liquidation plan Heftler Construction Company's subsidiary, Heftler Realty Company, received a partnership asset in kind in the form of real estate. On November 2, 1971, the Florida Income Tax Code [the Code] went into effect. In 1975 Heftler Construction Company conveyed the asset received under the 1971 partnership liquidation plan. In computing its Florida income tax for its fiscal year ending...

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