INTERNATIONAL BEAUTY CORPORATION F/K/A THOROUGHBRED ENTERPRISES, INC., A FLORIDA CORPORATION, APPELLANT,
v.
TED DAVID, APPELLEE
AI-generated. These summaries, headnotes, and key points are machine-generated and may contain errors or omissions. Always verify against the full opinion text below. Not legal advice.
International Beauty Corporation's complaint was dismissed by the trial court for failure to pay capital stock taxes under Florida Statute § 608.35. The appellate court reversed, holding that the statute authorizing dismissal had been repealed before the dismissal order was entered, making the dismissal legally improper.
The dismissal was error because Florida Statute § 608.35 had been repealed by June 30, 1971, effective date of Florida Laws 1971, ch. 71-359, § 15, before the dismissal order was entered on July 7, 1971. Therefore, the statute upon which the dismissal was predicated did not authorize the dismissal when the order was entered.
[1] A court order dismissing a complaint based on a statute is erroneous if the statute was repealed prior to the entry of the order.
[2] A corporation's failure to pay capital stock taxes can be grounds for dismissal of its legal actions.
Previewing 2 of 4 headnotes on this case. FLexlaw’s editorially structured points of law — every proposition, pinpointed — are reserved for members.
Join FLexlaw to unlock all legal intelligence“at the time the order of dismissal was entered, Florida Statute § 608.35, F.S.A., providing for dismissal of actions for failure to pay the capital stock tax had been repealed by Florida Laws 1971, ch. 71-359, § 15, effective June 30, 1971”
Establishes the critical temporal fact that the statute had already been repealed when the dismissal order was issued, making the dismissal improper.
Previewing 1 of 2 key quotes on this case — the court’s exact language, pinpointed for members.
Join FLexlaw to unlock all legal intelligenceInternational Beauty Corporation filed suit against Ted David in December 1965. When the case was set for trial in April 1971, David moved to dismiss …
The full statement of facts, procedural history, and disposition for this case are member content.
Join FLexlaw to unlock all legal intelligence© FLexlaw, Inc. — AI-generated enrichments are proprietary. All rights reserved.
Explore caselaw by topic → Browse Statutory Repeal cases and more on FLexlaw
Appellant-plaintiff, International Beauty Corporation, a Florida corporation, appeals an order dismissing its complaint with prejudice pursuant to Florida Statute § 608.35 (1969), F.S.A., for appellant-corporation’s failure to pay the capital stock taxes required by Florida Statutes §§ 608.32 and 608.33 (1969), F.S.A. We reverse.
Appellant-plaintiff, International Beauty Corporation (International), instituted suit against Ted David (David) in December 1965. When the cause was finally set for trial in April 1971, David served a motion to dismiss pursuant to Florida Statute § 608.35 (1969), F.S.A., for appellant-corporation’s failure to pay the capital stock tax. The trial court granted International thirty days within which to pay the taxes due, and upon the corporation’s failure to do so, its complaint was dismissed by order entered July 7, 1971. This appeal followed.
We note, sua sponte, that at the time the order of dismissal was entered, Florida Statute § 608.35, F.S.A., providing for dismissal of actions for failure to pay the capital stock tax had been repealed by Florida Laws 1971, ch. 71-359, § 15, effective June 30, 1971. Florida Statute § 608.-35, F.S.A., was, however, re-enacted as amended in December 1971 by Florida Laws 1971, ch. 71-979, § 4, and amended by Florida Laws 1972, ch. 72-218, § 4.1 Thus the dismissal of the complaint was error as the statute upon which the dismissal was predicated had been repealed prior to entry of judgment.
Accordingly, the judgment of the trial court is reversed, the complaint is reinstated, and the cause remanded for further pro*651ceedings consistent with the views expressed herein.
Reversed and remanded.
REED, C. J., concurs.
OWEN, J., dissents without opinion.