Case Title: Green v. State Ex Rel. Phipps

Citation: 166 So. 2d 585

Docket Number: 32897, 32898

State: florida

Court: Florida Supreme Court

Date: 1964-07-22T00:00:00Z

Document:
166 So. 2d 585 (1964)
Ray E. GREEN, Comptroller of the State of Florida, as Commissioner of Revenue, Appellant,
v.
STATE of Florida ex rel. John H. PHIPPS, as Executor of the Estate of Margarita C. Phipps, deceased, Appellee.
Ray E. GREEN, Comptroller of the State of Florida, as Commissioner of Revenue, Appellant,
v.
STATE of Florida ex rel. MacGregor MASON, as Executor of the Estate of Mary Louise Pentecost, deceased, Appellee.
Nos. 32898, 32897.

Supreme Court of Florida.
July 22, 1964.
*586 James W. Kynes, Atty. Gen., Fred M. Burns, Jack A. Harnett and Victor V. Andreevsky, Asst. Attys. Gen., for appellant.
Alan Lindsay and Alley, Maass, Rogers & Lindsay, Palm Beach, for appellee John H. Phipps.
Sherwin P. Simmons and Fowler, White, Gillen, Humkey & Trenam, Tampa, for appellee MacGregor Mason.
HOBSON, Justice (Ret.).
The above styled cases remain consolidated here upon appeal as they were at the trial level. The learned Circuit Judge, Honorable Hugh M. Taylor, incorporated in the final judgment an opinion which very clearly and succinctly states the reasons which impelled him to grant the relief sought by the Relator in each of these suits wherein a peremptory writ of mandamus was requested.
After hearing arguments of counsel and carefully considering the briefs filed herein, we have concluded that the reasoning of, and the analysis made by, Judge Taylor in that portion of the final judgment which is, in effect, an opinion upon the question of law presented to him plumbs our reasoning and analysis and that the final judgment which he entered is without doubt correct.
It is our view that it would be a waste of time and effort to attempt to refurbish the erudite opinion which he has written[1] and which we now quote and adopt as our own:
The final judgment entered in these cases by the Circuit Court in and for Leon County, Florida, is hereby 
Affirmed.
DREW, C.J., and THOMAS, ROBERTS, THORNAL, O'CONNELI, and CALDWELL, JJ., concur.
[1]  gild refined gold, to paint the lily, To throw a perfume on the violet,
To smooth the ice, or add another hue Unto the rainbow, or with taper-light
To seek the beauteous eye of heaven to garnish,
Is wasteful and ridiculous excess."
William Shakespeare, King John, Act IV, Sc. 2, Line 11