CopyCited 17 times | Published | Supreme Court of Florida
..."The Court finds that under Section 11, Article IX of the Constitution of Florida [F.S.A.] the legislature is without power to levy or authorize the levy of an estate tax which has the effect of increasing the tax burden upon the estate of a resident of Florida. The Court also finds that Section 198.02, Florida Statutes [F.S.A.], properly construed, does not levy or impose a tax upon estates of residents of Florida except such tax as may be levied and collected without increasing the aggregate tax burden upon the estate.[1] [Footnote...
CopyCited 15 times | Published | Supreme Court of Florida
...[2] On September 10, 1974, I was elected to the Court for a term which began on January 7, 1975. This case was filed on March 13, 1975. Briefs were filed in due course, after which oral argument was scheduled for September 9, 1975. [3] Chapter 71-202, Laws of Florida, now appearing as Section 198.02, Fla....
CopyCited 4 times | Published | Supreme Court of Florida
...or hereafter enacted to be claimed by reason thereof, as a deduction or credit against such similar tax of the United States applicable to Florida Inheritances or Estates." The constitutional provision above quoted is implemented by Florida Statute § 198.02, F.S.A., which is as follows: "A tax is imposed upon the transfer of the estate of every person who, at the time of death, was a resident of this state, the amount of which shall be a sum equal to the amount by which the credit allowable un...
...Notwithstanding there is no federal estate tax liability the State Comptroller's Office contends that the Franks' estate owes the State of Florida the sum of $4,573.73 plus interest at six per cent per annum from September 21, 1966. The Comptroller's Office states it computes this tax based on Florida Statute § 198.02, F.S.A., supra, and on 26 U.S.C.A....
CopyCited 2 times | Published | Supreme Court of Florida
...Raattama, Jr., Mershon, Sawyer, Johnston, Dunwody & Cole, Miami, for The Florida Bar (Tax Section), amicus curiae. ROBERTS, Justice. This cause is before us on direct appeal from a final judgment of the Circuit Court in and for Dade County directly passing upon the constitutionality of Section 198.02, Florida Statutes....
...s. By return letter, the Department of Revenue denied that any refund was *410 due and asserted that a further tax was due in the amount of $5,370.03, together with interest at the rate of 6% per annum from September 29, 1972, until date of payment. Section 198.02, Florida Statutes, enacted by the Legislature of Florida in 1971 (Chapter 71-202, Laws of Florida) specifically provides: "Tax upon estates of resident decedents....
...al to such proportion of such allowable credit as the value of properties taxable by other states bears to the value of the entire gross estate wherever situate. All values shall be as finally determined for federal estate tax purposes." In essence, Section 198.02, Florida Statutes, provides that the estates of resident decedents shall be taxed in an amount equal to the greater of (1) the total federal credit less the amounts paid to the other states or (2) a proportionate part of the federal cr...
...ection 5, Article VII, Florida Constitution, the Legislature is without power to levy or authorize the levy of an estate tax which has the effect of increasing the tax burden upon the estate of a resident of Florida, and held that to the extent that Section 198.02, Florida Statutes, purports to do so, it is illegal, invalid and unenforceable....
...at degree by the prior decision of the Florida Supreme Court on substantially the same issue. Green v. State ex rel Phipps, [Fla.]
166 So.2d 585 (1964). The decision in the Green case involved whether the Legislature had authorized such a levy under Section
198.02, Florida Statutes, as then in effect and whether, under the provisions of Section 11, Article IX of the 1885 Constitution of Florida, it could....
..."Since the Green case, the Constitution of Florida was amended in 1968 with the subject matter of the previous Section 11, Article IX now being contained in Section 5, Article VII of the Florida Constitution. Thereafter, the Legislature in 1971 amended Section 198.02, Florida Statutes, to provide for a tax which could have the effect of increasing *411 the tax burden on the estate of a resident of Florida....
...dice is controlled by this Court's earlier decision in Green v. State ex rel. Phipps, supra, and, therefore, the learned trial judge was correct in his judgment awarding a peremptory writ of mandamus. As applied to the particular facts of this case, Section 198.02 would have the effect of increasing the tax burden upon the estate of a resident of Florida, and accordingly, we find that Section 198.02, Florida Statutes, as applied to the specific facts of this case produces an unconstitutional result....
CopyCited 1 times | Published | Florida 5th District Court of Appeal
...enue Act for estate, inheritance, legacy and succession taxes actually paid to the several states shall exceed . .. [t]he aggregate amount of all constitutionally valid estate, inheritance, legacy and succession taxes actually paid to [Indiana]... . Section 198.02, Florida Statutes (1977). In the present case, the `credit allowable' for purposes of Section 198.02, Florida Statutes (1977) is $12,349.44....
...Florida would impose such taxes but only such taxes upon estates of decedents as could be paid to Florida and deducted from the federal taxes without increasing by one jot or one tittle the total tax burden upon such estates. Green v. State, at 589. Section 198.02, Florida Statutes (1971) the applicable statute here, says: A tax is imposed upon the transfer of the estate of every person who, at the time of death, was a resident of this state, the amount of which shall be a sum equal to the amoun...
CopyCited 1 times | Published | Florida 3rd District Court of Appeal
...The present constitutional provision, as well as its progenitor, only prohibits the imposition of estate or inheritance taxes upon residents in excess of the amount of credit allowed under the Federal Revenue Act. In the implementation of the Constitution, the Legislature has enacted Section
198.02, Florida Statutes (1973) [3] with respect to the transfer tax upon the estates of residents and Section
198.03, Florida Statutes (1973) [4] with respect to the transfer *941 tax upon estates of non-residents. Section
198.02 and Section
198.03 are similar. It is settled, pursuant to Section
198.02, that Florida may exact a tax upon an estate of a resident so long as it does not impose a burden upon the estate in excess of the total amount of the federal tax credit....
...There may be innumerable instances where the cited rule is an aid in determining Florida's credit or proportionate share of the federal tax credit allowable in the estate of a non-resident decedent. Because *942 of the similarity Section
198.03 (non-residents) bears to Section
198.02 (residents), a like construction is in order....
CopyPublished | District Court of Appeal of Florida | 11 Fla. L. Weekly 671, 1986 Fla. App. LEXIS 6910
...partment of Revenue of the State of Florida interest on a refund for estate taxes. We affirm. Leo Goodwin, Sr., a resident of Florida, died testate in May, 1971. Pursuant to the provisions of Section 5(a), Article VII of the Florida Constitution and Section 198.02, Florida Statutes (1971) 1 , the personal representative paid to the State of Florida the sum of $3,598,486.15 in estate taxes....
...levied by the state, or under its authority, in excess of the aggregate of amounts which may be allowed to be credited upon or deducted from any similar tax levied by the United States or any state. In conformance with this constitutional provision, Section 198.02, Florida Statutes (1981) provides for the imposition of an estate tax in an amount equal to the maximum credit allowed under the Federal Revenue Act less the amount of estate taxes paid to any other state.
