JOSE MARCELINO REGALADO, APPELLANT,

v.

BROAD AND CASSEL, ETC., ET AL., APPELLEES

Citator

Cited By

• Dep't OF Revenue v. Nemeth, 733 So. 2d 970 (Fla. 1999)
  …Victor Chemical that a taxpayer must file a claim for a refund pursuant to section 215.26 before invoking the jurisdiction of the court. See State Department of Revenue v. Bauta, 691 So. 2d 1173 (Fla. 3d DCA 1997); Westring v. Department of Revenue, 682 So. 2d 171 (Fla. 3d DCA), review denied, 686 So. 2d 583 (Fla.1996). Kuhnlein and Victor Chemical While Kuhnlein and Victor Chemical appear to be in conflict on the issue of whether a party must first seek and be denied a tax refund before filing suit for a r…
• Sarnoff v. Fla. Dep't of Hwy. Safety & Motor Vehicles, 825 So. 2d 351 (Fla. 2002)
  …ade. See State ex. rel. Hardaway Contracting Co. v. Lee, 155 Fla. 724, 21 So. 2d 211, 212 (1945). Generally, an individual is required to request a refund under this statute before proceeding to circuit court. See Westring v. State Dep’t of Revenue, 682 So. 2d 171, 172 (Fla. 3d DCA 1996). Whenever a request for a refund does not fall within the statutory requirements, it is permissible for the Comptroller to refuse to grant a refund. See Estate of W.T. Grant Co. v. Lewis, 358 So. 2d 76, 80 (Fla. 1st DCA 1978)…
• State v. Nariela C. Bauta, 691 So. 2d 1173 (Fla. 3d DCA 1997)
  …COPE, Judge. The Florida Department of Revenue appeals a final declaratory decree in a class action which declared invalid the assessment and collection of certain documentary stamp taxes. We reverse on authprity of Westring v. State, 682 So. 2d 171 (Fla. 3d DCA), review denied, 686 So. 2d 583 (Fla.1996). As was true in the Westring case, Bauta and her former husband owned their home during their marriage, which they had acquired by a mortgage loan. Subsequently the parties divorced and Bauta’…

Authorities Cited

• Johnson v. Allen, 621 So. 2d 507 (Fla. 2d DCA 1993)
• Cherney v. Moody, 413 So. 2d 866 (Fla. 1st DCA 1982)