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Karl Lawrence Gragg
Karl Lawrence Gragg
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Bar #189387(FL)     License for 49 years; Member in Good Standing
Coral Gables FL

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77-002304  U. S. SUGAR CORPORATION vs. DEPARTMENT OF REVENUE AND DEPARTMENT OF BANKING AND FINANCE  (1977)
Division of Administrative Hearings, Florida Latest Update: Apr. 23, 1979
Recommend refunding petitioner's excess taxes apid on shipments of cattle f.o.b. in FL on contract carrier bound for out-of-state.
78-001891RX  U. S. SUGAR CORPORATION vs. DEPARTMENT OF REVENUE AND DEPARTMENT OF BANKING AND FINANCE  (1978)
Division of Administrative Hearings, Florida Latest Update: Dec. 20, 1978
Pursuant to notice, the Division of Administrative Hearings, by its duly designated Hearing Officer, K. N. Ayers, held a Public hearing in the above- styled case on November 21, 1978, at Tallahassee, Florida. This case was consolidated with Case No. 77-2304 for hearing. The latter case was conducted pursuant to Section 120.57(1), Florida Statutes, and a recommended order will be issued thereon. The instant case was conducted pursuant to Section 120.56, Florida Statutes. APPEARANCES For Petitioner: K. Lawrence Gragg, Esquire 1600 Southeast First National Bank Building Miami, Florida 33131Rule concerning which type of carrier for cattle means in-state or out-of- state sale for tax purposes is invalidly promulgated.

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