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DEPARTMENT OF REVENUE v. PMR RESORTS, INC.

No. 2D02-5256.

868 So.2d 621 (2004)

DEPARTMENT OF REVENUE, Appellant, v. PMR RESORTS, INC., a Florida corporation, Appellee.

District Court of Appeal of Florida, Second District.

March 12, 2004.

Attorney(s) appearing for the Case

Charles J. Crist, Jr., Attorney General, and Carrol Y. Cherry, Assistant Attorney General, Tallahassee, for Appellant.

Gary L. Butler of Verona Law Group, P.A., St. Petersburg, for Appellee.

CANADY, Judge.

The Department of Revenue (the Department) appeals the trial court's ruling that the Department improperly assessed documentary stamp tax on the conveyance of encumbered real property to PMR Resorts, Inc. (PMR), from shareholders of the corporation. Because we conclude that taxable consideration was given for the conveyance of the real property, we reverse the trial court's order.

I. BACKGROUND

Peter and Margaret Reszczynski own all...

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