SC04-1045 – Florida Department Of Revenue, Et Al. v. James (Willie) Cummings, Et Al.

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SC04-1045 – Florida Department Of Revenue, Et Al. v. James (Willie) Cummings, Et Al.

State: Florida

Court: Supreme Court

Docket No: SC04-1045

Case Date: 05/11/2006

Preview:Supreme Court of Florida
____________ No. SC04-1045 ____________ FLORIDA DEPARTMENT OF REVENUE, et al., Petitioners, vs. JAMES (WILLIE) CUMMINGS, et al., Respondents. [May 11, 2006] BELL, J. We have for review Department of Revenue ex rel. Preston v. Cummings, 871 So. 2d 1055 (Fla. 2d DCA 2004), which expressly and directly conflicts with State Department of Revenue ex rel. Baggs v. Pate, 824 So. 2d 1038 (Fla. 1st DCA 2002). We have jurisdiction. See art. V,

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