SC03-2266 – Deerbrooke Investments, Inc. v. Florida Department of Revenue

State: Florida

Docket No: SC03-2266

Case Date: 10/27/2005

Preview:Supreme Court of Florida
____________ No. SC03-2266 ____________ DEERBROOKE INVESTMENTS, INC., Petitioner, vs. FLORIDA DEPARTMENT OF REVENUE, Respondent. ____________ No. SC03-2267 ____________ FLORIDA DEPARTMENT OF REVENUE, Petitioner, vs. DEERBROOKE INVESTMENTS, INC., Respondent. [October 27, 2005] LEWIS, J. We have for review Deerbrooke Investments, Inc. v. Florida Department of Revenue, 861 So. 2d 447 (Fla. 4th DCA 2003), which relied upon New Sea Escape

Cruises, Ltd. v. Florida Department of Revenue, 823 So. 2d 161 (Fla. 4th DCA 2002) (New Sea Escape I), approved, 894 So. 2d 954 (Fla. 2005). This Court granted review of New Sea Escape I based on express and direct conflict with Dream Boat, Inc. v. Department of Revenue, 28 Fla. L. Weekly D837 (Fla. 1st DCA Mar. 27, 2003), quashed, 30 Fla. L. Weekly S576 (Fla. July 7, 2005). See Florida Dep't of Revenue v. New Sea Escape Cruises, Ltd., 845 So. 2d 889 (Fla. 2003). We have jurisdiction. See art. V,

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