CECIL W. KIRKLAND, PETITIONER,

v.

WARREN H. EDWARDS, JUDGE OF THE CRIMINAL COURT OF RECORD, DIVISION A, ORANGE COUNTY, FLORIDA, RESPONDENT

Citator

Cited By (15 total)

• State v. Zuckerman-Vernon Corp., 354 So. 2d 353 (Fla. 1977)
  …stituted the consideration necessary to invoke the documentary stamp tax under Section 201.02(1), Florida Statutes (1975). Florida Department of Revenue v. De Maria, 338 So. 2d 838 (Fla.1976); Kendall House Apartments, Inc. v. Department of Revenue, 245 So. 2d 221 (Fla.1971). However, the Department miscalculated the amount of the consideration subject to the tax imposed by Section 201.02(1), Florida Statutes (1975). Tax was assessed by the Department predicated on a consideration of $18,550,000. This sum was…
• Fla. Dep't OF Revenue v. DE Maria, 338 So. 2d 838 (Fla. 1976)
  …etition for writ of certiorari to the District Court of Appeal, First District. Petitioner asserts conflict between the decision in this case reported at 321 So. 2d 101 and the decision of this Court in Kendall House Apts., Inc. v. Dept. of Revenue, 245 So. 2d 221 (Fla.1971). We conclude that there is conflict in decision and, accordingly, have jurisdiction under Article V, Section 3(b)(3), Florida Constitution. The question presented for our decision is whether the transfer of real property, sub [*839] ject…

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• The Dep't OF Revenue of the State of Fla. v. Brookwood Assocs., 324 So. 2d 184 (Fla. 1st DCA 1975)
  …eduction for value of outstanding liens or mortgages. Rasberry v. Dickenson [Dickinson], DCA 1 1971, 243 So. 2d 236. See also Indian River Groves, Inc. v. Dickenson [Dickinson], Fla. [App.] 1970, 238 So. 2d 125; Kendall House Apts. v. DOR, Fla.1971, 245 So. 2d 221. No contention is made to the contrary by the plaintiff and the tax imposed by 201.-02(1) is admittedly based on a consideration which includes the mortgage debt outstanding. The language of 201.02(1) provides that the ‘consideration’ for the execut…

Authorities Cited

• Clawson v. Baker, 245 So. 2d 223 (Fla. 1971)