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Florida Statute 198.38 | Lawyer Caselaw & Research
F.S. 198.38 Case Law from Google Scholar
Statute is currently reporting as:
Link to State of Florida Official Statute Google Search for Amendments to 198.38

The 2023 Florida Statutes (including Special Session C)

Title XIV
TAXATION AND FINANCE
Chapter 198
ESTATE TAXES
View Entire Chapter
F.S. 198.38
198.38 False return; penalty.Any person who willfully aids or assists in, or procures, counsels, or advises, the preparation or presentation under, or in connection with any matter arising under, this chapter of a false or fraudulent return, affidavit, claim, or document shall (whether or not such falsity or fraud is with the knowledge or consent of the person authorized or required to present such return, affidavit, claim or document) be guilty of a felony of the third degree, punishable as provided in s. 775.082, s. 775.083, or s. 775.084.
History.s. 27, ch. 16015, 1933; CGL 1936 Supp. 7473(3-a); s. 98, ch. 71-136.

F.S. 198.38 on Google Scholar

F.S. 198.38 on Casetext

Amendments to 198.38


Arrestable Offenses / Crimes under Fla. Stat. 198.38
Level: Degree
Misdemeanor/Felony: First/Second/Third

S198.38 - FRAUD - MAKE FALSE FRAUDULENT ESTATE TAX RETURN - F: T



Annotations, Discussions, Cases:

Cases from cite.case.law:

UNITED STATES v. MAZZEO a k a L. J. No. E. D. N. Y., 306 F. Supp. 2d 294 (E.D.N.Y. 2004)

. . . Bank 2,549 15 10/21/95 1154 SLMP check to Guardian 403.23 16 10/21/95 1155 SLMP check to Guardian 198.38 . . .

J. K. McALPINE LAND DEVELOPMENT CO. v. COMMISSIONER OF INTERNAL REVENUE, 126 F.2d 163 (9th Cir. 1942)

. . . of $17,048.72 —and that petitioner, therefore, in obtaining satisfaction of debts aggregating $21,-198.38 . . .

Co. v., 11 B.T.A. 828 (B.T.A. 1928)

. . . At the hearing, counsel for respondent conceded that depletion should be allowed in the amount of $198.38 . . .

SOUTHERN PACIFIC CO. v. THE UNITED STATES, 60 Ct. Cl. 662 (Ct. Cl. 1925)

. . . The aggregate of these sums is $198.38, for which judgment should be entered for the plaintiff, and it . . .