FIRST UN. NAT. BK. v. FLA. DEPT. OF REV.

No. BK-432.

502 So.2d 964 (1987)

FIRST UNION NATIONAL BANK OF FLORIDA, a National Bank, and First Union Corporation of Florida, a Bank Holding Company, Appellants, v. FLORIDA DEPARTMENT OF REVENUE, an Agency of the State of Florida, and Gerald D. Lewis, Comptroller of the State of Florida, Appellees.

District Court of Appeal of Florida, First District.

February 5, 1987.


Attorney(s) appearing for the Case

Joseph C. Jacobs, Thomas M. Ervin, Jr., and Stuart E. Goldberg of Ervin, Varn, Jacobs, Odom & Kitchen, Tallahassee, for appellants.

Jim Smith, Atty. Gen., and Linda Lettera, Asst. Atty. Gen., Tallahassee, for appellees.


BOOTH, Chief Judge.

This cause is before us on appeal from a summary judgment entered in favor of appellees upholding the validity of Section 220.63, Florida Statutes,1 on the grounds that the tax thereby imposed on banks is a nondiscriminatory franchise tax for the privilege of doing corporate business in the state.2 Section 220.63, Florida Statutes, is in pertinent part as follows:

(1) A franchise...

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