ANDREWS ET AL.

v.

UNITED STATES

Citator

Cited By

• State v. Sachs, 526 So. 2d 48 (Fla. 1988)
  …approve the result reached by a trial court if any basis for doing so appears in the record. Escarra v. Winn-Dixie Stores, Inc., 131 So. 2d 483 (Fla.1961); Choctawhatchee Electric Cooperative, Inc. v. Green, 132 So. 2d 556 (Fla.1961), cert. denied, 369 U.S. 829, 82 S.Ct. 844, 7 L.Ed.2d 794 (1962). We previously have stated that the trial court lacks discretion to depart based on factors already taken into account by the guidelines. State v. Mischler, 488 So. 2d 523, 525 (Fla.1986), clarified sub nom. Stat…
• State v. McCOY Motel, Inc., 302 So. 2d 440 (Fla. 1st DCA 1974)
  …y notes and written obligations to pay (Ch. 201, Florida Statutes) are excise taxes on the documents themselves and not upon the transaction contemplated by the documents. Choctawatchee Elect. Co-op., Inc. v. Green, Fla., 132 So. 2d 556, cert. den., 369 U.S. 829, 82 S.Ct. 844, 7 L.Ed.2d 794, and Maas Brothers, Inc. v. Dickinson, Fla., 195 So. 2d 193. The liability to pay the documentary stamp tax, as well as the amount of the tax, is to be solely determined by the form and face of the instrument and not by…
• Lewis v. THE Florida BAR, 372 So. 2d 1121 (Fla. 1979)
  …ise 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 legislature may not directly or indirectly impose the tax where the maker, here The Florida Bar, is immune…