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Thomas Philip Abbott
Thomas Philip Abbott
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Bar #102920(FL)     License for 58 years
Miami FL

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18-25678  Jose M. Guadalupe Felix  (1990)
United States Bankruptcy Court, S.D. Florida Filed: Jun. 22, 1990 Citations: 115 B.R. 720
115 B.R. 720 (1990) In re AQUASPORT, INC., Debtor. Jeanette E. TAVORMINA, Trustee, Plaintiff, v. ITT COMMERCIAL FINANCE CORP. a Nevada corporation, Defendant. Bankruptcy No. 88-02184-BKC-SMW, Adv. No. 90-0168-BKC-SMW-A. United States Bankruptcy Court, S.D. Florida. June 22, 1990. *721 Arthur S. Weitzner, Weitzner & Co., P.A., Miami, Fla., for trustee. Charles Tatelbaum, Kass, Hodges & Massari, Tampa, Fla., for defendant. FINDINGS OF FACT AND CONCLUSIONS OF LAW SIDNEY M. WEAVER, Chief Judge. THIS ..
94-001790RP  AIRPORT LIMOUSINE SERVICE OF ORLANDO, INC., AND YELLOW CAB OF ORLANDO, INC. vs DEPARTMENT OF REVENUE  (1994)
Division of Administrative Hearings, Florida Filed: Apr. 06, 1994
The issue in this case is whether proposed amendments to Rule 12A-1.070 are an invalid exercise of delegated legislative authority. Petitioners and Intervenors challenge Proposed Rule 12A-1.070(1) and (4)(a) and (b). Respondent published the amendments in the Florida Administrative Law Weekly on March 18, 1994 and June 10, 1994. As described in the Joint Prehearing Stipulation, the proposed rule amendments address, among other things, the taxation of payments to airport authorities from concessionaires like rental car companies and airport restaurants. The law imposes a sales tax on payments for the use or occupancy of real property, whether the agreement consists of a lease or a license to use real property. The main dispute in these cases is whether the proposed rule amendments illegally extend the sales tax to payments for intangibles like a concession, franchise, or privilege to do business.Proposed rule invalidly extended sales tax to non-rent payments for concessions.
80-001515  EDUCATION PRACTICES COMMISSION vs. THOMAS H. ABBOTT, JR.  (1980)
Division of Administrative Hearings, Florida Latest Update: Jun. 04, 1981
Respondent was guilty of conspiring to traffic in cocaine, which is gross immorality. Recommend Respondent's teaching certificate be revoked for three years.

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