POGGE v. DEPARTMENT OF REVENUE

No. 97-1031.

703 So.2d 523 (1997)

Kenneth J. POGGE, Appellant, v. DEPARTMENT OF REVENUE, STATE OF FLORIDA, Appellee.

District Court of Appeal of Florida, First District.

December 30, 1997.


Attorney(s) appearing for the Case

Larry E. Levy, The Levy Law Firm, Tallahassee, for Appellant.

Robert A. Butterworth, Attorney General, Eric J. Taylor, Assistant Attorney General, and James F. Auley, Assistant Attorney General, Tallahassee, for Appellee.


KAHN, Judge.

Kenneth J. Pogge appeals an adverse final summary judgment entered against him in his circuit court action for a tax refund. The Department of Revenue (Department) persuaded the circuit court that Pogge's action was barred by section 72.011(2), Florida Statutes (1987), and also by the doctrine of accord and satisfaction. We reverse.

Pogge was a shareholder in P & M Oil Company in Tallahassee. The other shareholders in the corporation were...

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