Case Title: International Paper Company v. Florida Department Of Revenue

Citation: 

Docket Number: SC04-238

State: florida

Court: Florida Supreme Court

Date: 2005-09-29T00:00:00Z

Document:
Supreme Court of Florida 
 
 
_____________ 
 
No. SC04-238 
_____________ 
 
 
INTERNATIONAL PAPER COMPANY, 
Petitioner, 
 
vs. 
 
FLORIDA DEPARTMENT OF REVENUE, 
Respondent. 
 
[September 29, 2005] 
 
WELLS, J. 
 
We have for review International Paper Co. v. State Department of Revenue, 
863 So. 2d 357 (Fla. 1st DCA 2003), which cited to Crescent Miami Center, LLC 
v. Department of Revenue, 857 So. 2d 904 (Fla. 3d DCA 2004), review granted, 
870 So. 2d 821 (Fla. 2004), a case that was pending review in this Court.  We have 
jurisdiction.  See art. V, § 3(b)(3), Fla. Const.; Jollie v. State, 405 So. 2d 418 (Fla. 
1981). 
 
This Court recently quashed the Third District Court of Appeal’s decision in 
Crescent.  See Crescent Miami Ctr., LLC v. Fla. Dep’t of Revenue, 903 So. 2d 913 
(Fla. 2005).  Accordingly, and upon review of the parties’ responses to this Court’s 
 
 
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order to show cause dated June 8, 2005, this Court has determined that it should 
accept jurisdiction in this case.  It is ordered that the petition for review in this case 
is granted, the First District Court of Appeal’s decision in International Paper is 
quashed, and this matter is remanded for reconsideration in light of this Court’s 
decision in Crescent. 
 
No motion for rehearing will be entertained by this Court. 
 
It is so ordered. 
PARIENTE, C.J., and ANSTEAD, LEWIS, QUINCE, CANTERO, and BELL, JJ., 
concur. 
 
NO MOTION FOR REHEARING WILL BE ALLOWED. 
 
 
Application for Review of the Decision of the District Court of Appeal - Direct 
Conflict of Decisions 
 
 
First District - Case No. 1D02-3947 
 
John T. Sefton of Foley and Lardner, Jacksonville, Florida, 
 
 
for Petitioner 
 
Charles J. Crist, Jr., Attorney General and Charles Catanzaro, Assistant Attorney 
General, Tallahassee, Florida, 
 
 
for Respondent