Division of Administrative Hearings, Florida
Filed: Mar. 04, 1997
Whether the Elizabeth Puhn Irrevocable Trust is entitled to a refund of intangible personal property taxes paid to the State of Florida for the tax years 1993, 1994, and 1995.Trust must pay 50% of Florida's intangible property tax because the two co-trustees shared equally in the control of the trust estate and one co-trustee was domiciled in Florida.
