Supreme Court of Florida
Crescent Miami Ctr. v. Fla. Dep't of Revenue, sc03-2063
The transfer of property from a grantor to its wholly owned grantee, absent any exchange of value, is not subject to the documentary stamp tax in section 201.02(1), Florida Statutes.
Appellate Information
- Decided 05/19/2005
- Published 05/19/2005
Judges
- WELLS, J.
Court
- Supreme Court of Florida
Counsel
- For Appellant:
- Fred Owen Goldberg of Berger Singerman, P.A., Miami, FL, for Petitioner., Gary V. Perko and Victoria L. Weber of Hopping Green and Sams, P.A. and Keith C. Hetrick, General Counsel, Tallahassee, FL on behalf of Florida Home Builders Association, for Amicus Curiae.
- For Appellees:
- Charles J. Crist, Jr., Attorney General, and Charles Catanzaro, Assistant Attorney General, Tallahassee, FL, for Respondent.