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ORIOLE BUILDERS, INC. vs. DEPARTMENT OF REVENUE, 76-000649 (1976)

Court: Division of Administrative Hearings, Florida Number: 76-000649 Visitors: 2
Judges: K. N. AYERS
Agency: Department of Revenue
Latest Update: Dec. 09, 1977
Summary: Florida Supreme Court upheld assessment and United States Supreme Court denied certification. The petition for relief is denied and the assessment upheld.
76-0649.PDF

STATE OF FLORIDA

DIVISION OF ADMINISTRATIVE HEARINGS


ORIOLE BUILDERS, INC., ) CASE NO. 76-649

)

Petitioner, )

and )

)

ORIOLE ENTERPRISES, INC., ) CASE NO. 76-650

)

Petitioner, )

and )

)

ORIOLE HOMES CORPORATION, ) CASE NO. 76-651

)

Petitioner, )

)

vs. )

) FLORIDA DEPARTMENT OF REVENUE, )

)

Respondent. )

)


RECOMMENDED ORDER


Pursuant to Orders Staying Proceedings in the above, styled case which was entered October 10, 1977, the parties thereto submitted the following stipulated Recommended Order.


THIS CAUSE came on to be heard upon the Protests and Petitions for a Departmental Conference and/or Administrative Hearing pursuant to F.S. Section

    1. (the "Petitions") filed by the Petitioners. The Petitions present substantially the same issues as those presented to the Supreme Court of Florida in the case of Department of Revenue v. Leadership Housing, Inc., Case No. 47- 440, wherein the Supreme Court issued an opinion supporting the position herein of the Department of Revenue. Additionally, Leadership Housing sought review of this matter in the United States Supreme Court by appeal and by certiorari, which was denied by said Court. Based upon the foregoing, the undersigned makes the following recommendations:


      1. That the Protest and Petition for a Departmental Conference and/or Administrative Hearing pursuant to F.S. Section 120.57 filed by each of the Petitioners be denied.


      2. That the proposed deficiency against each of the Petitioners be sustained.

DONE and ENTERED this 2nd day of November, 1977, in Tallahassee, Florida.


K. N. AYERS Hearing Officer

Division of Administrative Hearings Room 530, Carlton Building Tallahassee, Florida 32304


COPIES FURNISHED:


E. Wilson Crump II, Esquire Assistant Attorney General Department of Legal Affairs Tax Division, Northwood Mall Tallahassee, Florida 32303


Glenn N. Smith, Esquire Ruden, Barnett, McClosky Schuster & Schmerer

P.O. Box 1900

Ft. Lauderdale, Florida 33302


Docket for Case No: 76-000649
Issue Date Proceedings
Dec. 09, 1977 Final Order filed.
Nov. 02, 1977 Recommended Order sent out. CASE CLOSED.

Orders for Case No: 76-000649
Issue Date Document Summary
Dec. 07, 1977 Agency Final Order
Nov. 02, 1977 Recommended Order Florida Supreme Court upheld assessment and United States Supreme Court denied certification. The petition for relief is denied and the assessment upheld.
Source:  Florida - Division of Administrative Hearings

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