Continental Florida Partners, Ltd. v. Department of Revenue

Full title: CONTINENTAL FLORIDA PARTNERS, LTD., Appellant, v. DEPARTMENT OF REVENUE…

Court: District Court of Appeal of Florida, Fourth District

Date published: May 19, 1999

732 So. 2d 470 (Fla. Dist. Ct. App. 1999)

Opinion

No. 98-3438

Opinion filed May 19, 1999

Appeal from the State of Florida Department of Revenue; L.T. No. DTA 9800278, Source 96121096.

Douglas L. Roberts of Mombach, Boyle Hardin, P.A., Fort Lauderdale, for appellant.

Robert A. Butterworth, Attorney General, and Eric J. Taylor, Assistant Attorney General, Tallahassee, for appellee.

PER CURIAM.

We affirm on the authority of State ex. rel. Victor Chemical Works v. Gay, 74 So.2d 560, 563 (Fla. 1954). We certify conflict with Hardy, Hardy Associates, Inc. v. State, Department of Revenue, 308 So.2d 187 (Fla. 1st DCA 1975).

AFFIRMED.

DELL, POLEN and HAZOURI, JJ., concur.