Dept. of Revenue

Annotate this Case
Download PDF
NOT FINAL UNTIL TIME EXPIRES TO FILE REHEARING MOTION AND, IF FILED, DETERMINED IN THE DISTRICT COURT OF APPEAL OF FLORIDA SECOND DISTRICT DEPARTMENT OF REVENUE, Appellant, v. PILGRIM HALL, LLC, Appellee. ) ) ) ) ) ) ) ) ) Case No. 2D07-6038 Opinion filed February 27, 2009. Appeal from the Circuit Court for Pinellas County; Mark I. Shames, Judge. Bill McCollum, Attorney General, and Charles Catanzaro, Assistant Attorney General, Tallahassee, for Appellant. Karen E. Maller of Powel Carney Maller Ramsay & Grove, P.A., St. Petersburg, for Appellee. PER CURIAM. The Florida Department of Revenue appeals a summary final judgment in favor of Pilgrim Hall, LLC. This case was heard along with two consolidated appeals, Department of Revenue v. Pinellas VP, LLC, and Department of Revenue v. TPA Investments, LLC, which this court reversed. 34 Fla. L. Weekly D101 (Fla. 2d DCA Jan. 7, 2009). The dispositive legal issue is the same in all three appeals. Accordingly, for the reasons discussed in Pinellas VP, we reverse. Reversed. NORTHCUTT, C.J., and CASANUEVA and LaROSE, JJ., Concur. -2-

Some case metadata and case summaries were written with the help of AI, which can produce inaccuracies. You should read the full case before relying on it for legal research purposes.

This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.