TRACY

v.

OHIO

Citator

Cited By

• In re Est. of Perry Carlton v. Rogers, 378 So. 2d 1212 (Fla. 1979)
  …Daytona Beach Racing & Recreational Facilities District v. Volusia County, 372 So. 2d 417 (Fla.1978); Department of Revenue v. Golder, 322 So. 2d 1 (Fla.1975); Department of Revenue v. Leadership Housing, Inc., 322 So. 2d 7 (Fla.1975), cert. denied, 434 U.S. 805, 98 S.Ct. 35, 54 L.Ed.2d 63 (1977). Without expressing any opinion as to the overall legal sufficiency of the petitioners’ request, their reliance on sections 38.02 and 38.10 is misplaced. These provisions, as framed, apply only to trial judges and…
• Heftler Constr. Co. v. Fla. Dep't OF Revenue, 438 So. 2d 139 (Fla. 3d DCA 1983)
  …by the recipient (the txpayer) for his separate use, benefit and disposal; that is income derived from property. Nothing else answers the description. Department of Revenue v. Leadership Housing, Inc., 343 So. 2d 611, 614 (Fla.), cert. denied mem., 434 U.S. 805, 98 S.Ct. 35, 54 L.Ed.2d 63 (1977) (quoting Macomber, 252 U.S. at 207,40 S.Ct. at 193, 64 L.Ed. at 529). Realization occurs when the taxpayer receives actual economic gain from the disposition of the property: this is the taxable event. S.R.G. Corp.…
• Michigan v. Doran, 439 U.S. 282 (U.S. 1978)
  …the other hand, some courts have rejected Kirkland’s accommodation of the Fourth Amendment and the Extradition Clause. See, e. g., In re Golden, 65 Cal. App. 3d 789, 135 Cal. Rptr. 512, app. dismissed and cert. denied sub nom. Golden v. California, 434 U. S. 805 (1977); People ex rel. Kubala v. Woods, 52 Ill. 2d 48, 284 N. E. 2d 286 (1972); McEwen v. State, 224 So. 2d 206 (Miss. 1969); Ault v. Purcell, 16 Ore. App. 664, 519 P. 2d 1285, cert. denied, 419 U. S. 858 (1974); Commonwealth ex rel. Marshall v. Ged…