# Lee v. Gaddy

> Supreme Court of Florida · August 1, 1938 · 133 Fla. 749

URL: https://www.frixlaw.com/law-library/cases/3394742

## Case

- **Full name:** J. M. Lee, Comptroller, W v. Knott, State Treasurer, and W. Kenneth Collins, Tax Collector, Leon County, v. R. L. Gaddy, Et Al.
- **Court:** Supreme Court of Florida
- **Decided:** August 1, 1938
- **Citations:** 133 Fla. 749; 183 So. 4; 1938 Fla. LEXIS 1038
- **Precedential status:** Published
- **Opinion:** Concurrence by Brown
- **Judges:** Buford, Whitfield, Brown, Chapman, Ellis
- **Cited by:** 3 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/3394742

## Opinion text

Brown, J.
(concurring).—My thought is that the Legislature, in imposing a tax on every person engaged in the practice of a “profession,” intended it to apply only to those persons who profess to have special knowledge in a given field and who serve the public and charge members of the public direct for their expert services, each thereby conducting their respective professions as a definite business enterprise in and of itself. If given the broad meaning contended for by the appellants, the word “profession” would, as pointed out by Mr. Justice Buford, embrace ministers of the gospel, school teachers, and many others upon whom the Legislature has never heretofore imposed a license tax. Such could not have been the legislative intent.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/3394742. Public record. Not legal advice.