JEAN MCKEON, APPELLANT,
v.
CHARLES E. O'CONNER, APPELLEE
JEAN MCKEON, APPELLANT,
CHARLES E. O'CONNER, APPELLEE
123 So. 2d 357
Florida District Court of Appeal, Third District (1960)
Positive Treatment
Cited by 2 cases
Opinion of the Court
Affirmed. See Henley v. Carter, Fla.1953, 63 So.2d 192, 44 A.L.R.2d 1339; Loftin v. Bryan, Fla.1953, 63 So.2d 310. See also Herring v. Eiland, Fla.1955, 81 So.2d 645; Crowell v. M. R. & R. Trucking Co., 5 Cir., 1946, 157 F.2d 963.
HORTON, C. J., CARROLL, CHAS., J., and WALDEN, JAMES H., Associate Judge, concur.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Cited By
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Lewis v. THE Florida BAR, 372 So. 2d 1121 (Fla. 1979)…the tax imposed by section 201.01, Florida Statutes (1975), has been construed to be a tax on the “promise to pay.” Plymouth Citrus Growers Association v. Lee, 157 Fla. 893, 27 So. 2d 415 (1946); Choctawhatchee Electric Co-operative, Inc. v. Green, 123 So. 2d 357 (Fla. 1st DCA 1960); cert. denied with opinion, 132 So. 2d 556 (Fla.1961); cert. denied, 369 U.S. 829, 82 S.Ct. 844, 7 L.Ed.2d 794 (1962). If the incidence of the tax is on the maker’s promise to pay embodied in the promissory note, then the legisla…
Authorities Cited
- Herring v. Wilber T. Eiland, 81 So. 2d 645 (Fla. 1955)
- Henley v. Carter, 63 So. 2d 192 (Fla. 1953)
- Loftin v. Bryan, 63 So. 2d 310 (Fla. 1953)
- Crowell v. M. R. & R. Trucking Co., 157 F.2d 963 (5th Cir. 1946)