Supreme Court of Florida, 1939

Starkey v. Carson

Supreme Court of Florida · Decided May 26, 1939 · Terrell, Whitfield, Brown, Buford, Chapman, Thomas

189 So. 389; 138 Fla. 311; 1939 Fla. LEXIS 1403 (Southern Reporter)

Cases that cite this one

2 later published cases cite this decision.

Genesee Corporation v. Owens (Fla. 1945)
Gay v. Bessemer Properties, Inc. (Fla. 1947)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

Opinion of the Court

Per Curiam. —

The order appealed from herein which contains the following: “the court being advised in the premises and being of the opinion that the Intangible Taxation Act of 1931 authorizes the levy of taxes only upon intangibles of residents of' the State of Florida where such intangible property is physically within the State of Florida” is reversed on the authority of J. B. Starkey, as Tax Collector of Pinellas County, Florida, v. Nell W. Carson, as Executrix of the Last Will and Testament of John F. Carson, deceased, filed herewith.

Terrell, C. J., and Whitfield, Brown, Buford, Chapman and Thomas, J. J., concur.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.