HENRY R. CARR, PETITIONER,

v.

MERCY HOSPITAL, INC., RESPONDENT

Citator

Cited By

• Dep't OF Revenue & Gerald A. Lewis v. Lincoln Pointe Assocs., Ltd., 544 So. 2d 291 (Fla. 1st DCA 1989)
  …determined at the time of recordation based on information on the face of the document recorded and not on facts derived from other documents. See Department of Revenue v. McCoy Motel, Inc., 302 So. 2d 440, 442 (Fla. 1st DCA 1974), appeal dismissed, 307 So. 2d 448 (Fla.1974); Choctawatchee 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). The Florida Documentary Stamp Tax Act is patterned after its federal counterpart2 and federal d…
• Cohen-Ager, Inc. v. State of Fla. Dep't OF Revenue, 504 So. 2d 1332 (Fla. 1st DCA 1987)
  …as well as the amount of the tax is to be solely determined from the form and face of the instrument, and not by proof of extrinsic facts.” State, Department of Revenue v. McCoy Motel, Inc., 302 So. 2d 440, 442 (Fla. 1st DCA 1974), appeal dismissed, 307 So. 2d 448 (Fla.1974); Hialeah, Inc. v. Department of Revenue, 380 So. 2d 562, 563 (Fla. 3d DCA 1980). Though these cases refer to the excise tax imposed by section 201.08, Florida Statutes (1979) (tax on written obligations to pay money), the cases also refer…
• PBP Holdings, Inc. v. The Dep't OF Revenue & Metro. Dade Cnty., 550 So. 2d 127 (Fla. 3d DCA 1989)
  …btedly for good economic reasons of its own — it deliberately did not utilize that opportunity. As the First District stated in State of Florida Dep’t of Revenue v. [*130] McCoy Motel, Inc., 302 So. 2d 440, 443 (Fla. 1st DCA 1974), appeal dismissed, 307 So. 2d 448 (Fla.1974): Appellee contends that under the ruling of one of the Attorney General’s opinions which it cites, it could have negotiated a loan of $1,650,000 with Alison, could have executed a promissory note therefor and paid the documentary tax on…

Authorities Cited

• Mercy Hosp., Inc. v. Carr, 297 So. 2d 598 (Fla. 3d DCA 1974)