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DEPT. OF REVENUE v. SEABOARD COASTLINE R. CO.

No. BF-236.

480 So.2d 1349 (1985)

DEPARTMENT OF REVENUE, Appellant, v. SEABOARD COASTLINE RAILROAD COMPANY, Appellee.

District Court of Appeal of Florida, First District.

Rehearing Denied January 28, 1986.

Attorney(s) appearing for the Case

Joseph C. Mellichamp, III, and Sharon Z. Zahner, Dept. of Revenue, Tallahassee, for appellant.

Dubose Ausley and Kenneth R. Hart of Ausley, McMullen, McGehee, Carothers & Proctor, Tallahassee, for appellee.

SMITH, Judge.

This is an appeal from a final judgment granting declaratory and injunctive relief to Seaboard Coastline Railroad Company (SCL) regarding a proposed corporate income tax assessment by the Florida Department of Revenue (DOR) for the tax years 1972 and 1973, in the amount of $95,279.41 and $114,334.90, respectively. We affirm in part and reverse in part.

Seaboard Coastline Railroad Company (SCL), a wholly-owned subsidiary of Seaboard Coastline...

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