COPE, J.
This is an appeal of a summary judgment in which the trial court ruled that paragraph 220.13(1)(b), Florida Statutes (2000), is constitutional. The trial court rejected the claim of World Fuel Services Corporation ("World Fuel") that Florida's subtraction of foreign dividends from World Fuel's corporate income discriminated against foreign commerce.
This controversy stems from an assessment by the Florida Department of Revenue of tax deficiencies...
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