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NEW YORK STATE DEPT. OF TAXATION v. PATAFIO

No. 5D02-519.

829 So.2d 314 (2002)

NEW YORK STATE DEPARTMENT OF TAXATION, etc., Appellant, v. John J. PATAFIO, JR., Appellee.

District Court of Appeal of Florida, Fifth District.

October 25, 2002.

Attorney(s) appearing for the Case

Mark W. Rickard and Walter B. Dunagan of Jacobson, Sobo & Moselle, Plantation, for Appellant.

No appearance for Appellee.

ORFINGER, R. B., J.

In 1994 and 1995, the State of New York, through its Commissioner of Taxation and Finance (N.Y.S.), issued tax warrants for unpaid taxes against John J. Patafio, Jr., totaling $276,305.05. In 2001, NYS filed an action in the circuit court of Brevard County, Florida seeking to enforce its tax warrants against Patafio, who, allegedly, had taken up residence in Brevard County. On Patafio's motion, the trial court dismissed the action with prejudice...

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