ALLIS-CHALMERS CREDIT CORP. v. DEPT. OF REV.

No. AV-361.

456 So.2d 899 (1984)

ALLIS-CHALMERS CREDIT CORP., Appellant, v. DEPARTMENT OF REVENUE, State of Florida, Appellee.

District Court of Appeal of Florida, First District.

July 10, 1984.


Attorney(s) appearing for the Case

Kenneth R. Hart of Ausley, McMullen, McGehee, Carothers & Proctor, Tallahassee, for appellant.

Jim Smith, Atty. Gen. and J. Terrell Williams, Asst. Atty. Gen., Tallahassee, for appellee Dept. of Revenue.


JOANOS, Judge.

Allis-Chalmers Credit Corp. ("ACCC") has appealed the final order of the State of Florida Department of Revenue which assessed intangible tax against ACCC's notes receivable which arose out of the sales of equipment in Florida. We affirm.

The issues before us are (1) whether, under the express provisions of Section 199.112, Florida Statutes, ACCC had sufficient business situs in the state for the assessment...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases