Estate of W. T. Grant Co. v. Lewis, 54431

Decision Date29 March 1979
Docket NumberNo. 54431,54431
Citation370 So.2d 764
PartiesESTATE of W. T. GRANT COMPANY (Bankrupt), Appellant, v. Gerald A. LEWIS, etc., et al., Appellees.
CourtFlorida Supreme Court

An Appeal from the District Court of Appeal, First District.

Robert M. Ervin, Joseph C. Jacobs, James R. McCachren, Jr. and Robert J. Angerer of Ervin, Varn, Jacobs, Odom & Kitchen, Tallahassee, for appellant.

Eugene J. Cella, General Counsel, and Harold F. X. Purnell, Asst. Atty. Gen., Tallahassee, for appellees.

PER CURIAM.

The decision of the District Court of Appeal, First District, in Estate of W. T. Grant Co. v. Lewis, 358 So.2d 76 (Fla. 1st DCA 1978), affirming the decisions of the state comptroller and the Department of Revenue denying Grant's request for a sales tax refund and upholding the constitutionality of sections 212.17 and 215.26, Florida Statutes (1975), is before us for review on direct appeal. We agree with the logical and well reasoned opinion of the district court and, accordingly, affirm.

It is so ordered.

ENGLAND, C. J., and BOYD, OVERTON, SUNDBERG, HATCHETT and ALDERMAN, JJ., concur.

ADKINS, J., dissents.

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6 cases
  • Florida Export Tobacco Co., Inc. v. Department of Revenue
    • United States
    • Florida District Court of Appeals
    • June 26, 1987
    ...of the court's Amrep opinion in other contexts. Cf. Estate of W.T. Grant Co. v. Lewis, 358 So.2d 76 (Fla. 1st DCA 1978), aff'd, 370 So.2d 764 (Fla.1979), in which this court accepted jurisdiction under section 120.68 to review DOR's denial of a sales tax refund over contentions by DOR and t......
  • Petition of Post-Newsweek Stations, Florida, Inc., POST-NEWSWEEK
    • United States
    • Florida Supreme Court
    • April 12, 1979
    ...370 So.2d 764 14 A.L.R.4th 82, 5 Media L. Rep. 1039 In re Petition of POST-NEWSWEEK STATIONS, FLORIDA, INC., for Change in Code of Judicial Conduct. No. 46835. Supreme Court of Florida. April 12, 1979. Page 765 Talbot D'Alemberte and Donald M. Middlebrooks of Steel, Hector & Davis, Miami, f......
  • Sarnoff v. FLA. DEPT. OF HIGHWAY SAFETY AND MOTOR VEHICLES
    • United States
    • Florida Supreme Court
    • August 22, 2002
    ...for the Comptroller to refuse to grant a refund. See Estate of W.T. Grant Co. v. Lewis, 358 So.2d 76, 80 (Fla. 1st DCA 1978), aff'd, 370 So.2d 764 (Fla.1979). Petitioners argue that it would be futile to seek relief from the Comptroller pursuant to section 215.26, because the statute does n......
  • National Brands Tire Co., Inc. v. Department of Revenue, 79-1288
    • United States
    • Florida District Court of Appeals
    • April 22, 1980
    ...constitutes an exception to the general sales tax law. Estate of W.T. Grant Co. v. Lewis, 358 So.2d 76 (Fla. 1st DCA 1978), aff'd., 370 So.2d 764 (Fla.1979). It is therefore essentially an embodiment of legislative grace 3 which must be strictly construed against the taxpayer and in favor o......
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