Brevard FL Business, Commercial real estate and Corporate an -- eLawyers

Nicholas Bykowsky

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Bar #111295(FL) License for 27 years; Member in Good Standing

Melbourne FL

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97-03450 Jls v. Rjl (1998)

District Court of Appeal of Florida Filed: Feb. 13, 1998 Citations: 708 So. 2d 293

708 So. 2d 293 (1998) J.L.S., Appellant, v. R.J.L. and State of Florida, Department of Revenue, Appellees. No. 97-03450. District Court of Appeal of Florida, Second District. February 13, 1998. Rehearing Denied March 26, 1998. Rex Golden, St. Petersburg, for Appellant. Robert A. Butterworth, Attorney General, Tallahassee, and Jon J. Johnson, Assistant Attorney General, Tampa, for Appellees. NORTHCUTT, Judge. We reverse a nonfinal order transferring venue of this paternity suit from Polk County *2..

80-575 Chiarenza v. State (1981)

District Court of Appeal of Florida Filed: Nov. 18, 1981 Citations: 406 So. 2d 66

406 So. 2d 66 (1981) Anthony CHIARENZA, Appellant, v. STATE of Florida, Appellee. No. 80-575. District Court of Appeal of Florida, Fourth District. November 18, 1981. Rehearing Denied December 16, 1981. J. David Bogenschutz of Varon & Stahl, P.A., Hollywood, for appellant. Jim Smith, Atty. Gen., Tallahassee, and Robert L. Bogen, Asst. Atty. Gen., West Palm Beach, for appellee. HERSEY, Judge. Appellant was convicted of conspiracy to sell, deliver or possess with intent to sell or deliver over 100 ..

90-1510 Williams v. State (1992)

District Court of Appeal of Florida Filed: Feb. 18, 1992 Citations: 593 So. 2d 1189

593 So. 2d 1189 (1992) Valenci WILLIAMS, Appellant, v. The STATE of Florida, Appellee. No. 90-1510. District Court of Appeal of Florida, Third District. February 18, 1992. Bennett H. Brummer, Public Defender, and Elliott H. Scherker, Asst. Public Defender, for appellant. Robert A. Butterworth, Atty. Gen., and Jorge Espinosa, Asst. Atty. Gen., for appellee. Before NESBITT, FERGUSON and GERSTEN, JJ. PER CURIAM. Valenci Williams appeals his conviction for first-degree murder. His primary contention ..

09-000403 WELLS FARGO BANK NORTHWEST N.A. TRUSTEE vs DEPARTMENT OF REVENUE (2009)

Division of Administrative Hearings, Florida Filed: Jan. 26, 2009

The issue is whether Petitioner owes tax, penalty, and interest under Section 212.05(1)(a)2., Florida Statutes,1/ for an aircraft that it allegedly purchased and used in Florida.Respondent should rescind use tax assessment against Petitioner because Petitioner was not the purchaser of the aircraft at issue, and the evidence fails to establish that the aircraft returned to Florida within six months after initial departure.

98-001194 WHI LIMITED PARTNERSHIP, D/B/A WYNDHAM HARBOUR ISLAND HOTEL vs DEPARTMENT OF REVENUE (1998)

Division of Administrative Hearings, Florida Filed: Mar. 09, 1998

Whether an assessment should be made against Petitioner for additional sales and use tax, interest, and penalty in connection with the business operations of WHI Limited Partnership relating to Wyndham Harbour Island Hotel in Tampa, Florida, for the audit period July 31, 1990, through June 30, 1995, and, if so, in what amount.The taxpayer`s hotel was a multiple-use property. Respondent`s use of square footage to assess tax was not a rule, Respondent is not estopped by a prior audit from assessing tax liability, and Respondent could assess tax against the lessee.

00-000846 TMW YACHT SALES, INC. vs DEPARTMENT OF REVENUE (2000)

Division of Administrative Hearings, Florida Filed: Feb. 23, 2000

Whether Petitioner owes sales and use tax (plus penalties and interest) to the Department of Revenue (Department), as alleged in the Department's December 22, 1999, Notice of Decision.Owner of yacht who used it exclusively in connection with bare boat chartering business exempt from paying sales and use tax.

00-004746 PURPLE NEON, INC. vs DEPARTMENT OF REVENUE (2000)

Division of Administrative Hearings, Florida Filed: Nov. 22, 2000

Whether the Petitioner owes unpaid sales and use tax, interest and penalties for the period extending from September 1, 1994 through August 31, 1999, and, if so, the amount owed.Taxpayer failed to produce evidence sufficient to overcome presumption of correctness regarding Department`s properly conducted audit of tax records and related documents.

00-001193 COPO PAINT AND BODY SHOP, INC. vs DEPARTMENT OF REVENUE (2000)

Division of Administrative Hearings, Florida Filed: Mar. 20, 2000

The issue for determination is whether Respondent abused its discretion in failing to settle or compromise the outstanding tax assessment against Petitioner, based on Petitioner's inability to pay, pursuant to Section 213.21, Florida Statutes.Petitioner failed to demonstrate that Respondent abused its discretion in refusing to compromise the assessed tax, penalty, and interest. Sustain refusal to compromise the tax, penalty, or interest.

97-000636 CO-OP OIL COMPANY, INC. vs DEPARTMENT OF REVENUE (1997)

Division of Administrative Hearings, Florida Filed: Feb. 06, 1997

The issue presented for decision in this case is whether state and local option taxes may be imposed upon Petitioner, Co-Op Oil Company, Inc. (“Co-Op Oil”), based upon the gallons of fuel sold at retail stations that were not owned or operated by Co-Op Oil, and to which Co-Op Oil did not consign fuel, but that were voluntarily “linked” to Co-Op Oil for reporting purposes via Department of Revenue (“DOR”) Form DR-120.Motor fuel wholesaler liable for payment of taxes of retailers, where wholesaler voluntarily linked its motorfuel tax returns to those of retailers.

98-001519 TOMBSTONE, INC. vs DEPARTMENT OF REVENUE (1998)

Division of Administrative Hearings, Florida Filed: Mar. 27, 1998

The issue is whether Petitioner is liable for sales and use taxes, penalties, and interest and, if so, how much.Taxpayer owes unremitted sales tax, penalties, and interest of $27,018.88.