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Miami Tiresoles, Inc. v. State, Department of Revenue

Citations: 734 So. 2d 600; 1999 Fla. App. LEXIS 8640Docket: No. 96-3213

Court: District Court of Appeal of Florida; June 30, 1999; Florida; State Appellate Court

Narrative Opinion Summary

The Supreme Court of Florida has remanded the case of Miami Tiresoles, Inc. v. State, Department of Revenue for further proceedings in line with its prior opinion in Department of Revenue v. Nemeth. As a result, the court has withdrawn its mandate issued on July 7, 1997, and vacated its earlier opinion. The court adopts the Supreme Court’s opinion as its own, reverses the summary judgment in question, and directs that the case be remanded to the trial court for further action consistent with the Supreme Court's ruling.

Legal Issues Addressed

Adoption of Higher Court’s Opinion

Application: The court adopts the opinion of the Supreme Court as its own and reverses the lower court's decision, signifying agreement with the higher court.

Reasoning: The court adopts the Supreme Court’s opinion as its own, reverses the summary judgment in question, and directs that the case be remanded to the trial court for further action consistent with the Supreme Court's ruling.

Remand for Further Proceedings

Application: The Supreme Court of Florida instructs the trial court to conduct further proceedings in accordance with a higher court's prior opinion.

Reasoning: The Supreme Court of Florida has remanded the case of Miami Tiresoles, Inc. v. State, Department of Revenue for further proceedings in line with its prior opinion in Department of Revenue v. Nemeth.

Withdrawal of Mandate and Opinion

Application: The court retracts its previous mandate and opinion following a decision to align with the Supreme Court’s judgment.

Reasoning: As a result, the court has withdrawn its mandate issued on July 7, 1997, and vacated its earlier opinion.