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Goldstein v. Sweeny

Supreme Court of Florida, en Banc
Oct 14, 1949
42 So. 2d 367 (Fla. 1949)

Summary

In Goldstein v. Sweeny, Fla., 42 So.2d 367, we held that an applicant for a reciprocal certificate to practice accountancy was entitled to have his rights adjudicated under the law as it existed when he applied for the certificate.

Summary of this case from Attwood v. State

Opinion

October 14, 1949.

Appeal from the Circuit Court of Dade County, George E. Holt, J.

Arthur S. Friedman, Jerome C. Hofmayer, Miami, and David Sholtz, New York City, for appellant.

Thomas H. Anderson and Anderson Nadeau, Miami, for appellees.


Appellant filed his bill for declaratory decree, praying that his rights be determined and that appellees be required to grant him a reciprocal C.P.A. Certificate as provided by Section 473.19, F.S.A. The bill of complaint was dismissed for laches and the complainant appealed.

It was error to dismiss the bill for laches. The record shows that appellant filed his application for reciprocal certificate May 2, 1946, and that it was rejected August 27, the same year. Shortly thereafter, the application was renewed and was again rejected January 15, 1947. The application was again renewed September 20, 1947. The applicant appeared before appellees in person April 23, 1948, and urged that his application be granted. Months later it was again rejected and the bill in this case was filed July 22, 1948. Whatever delay there was is not shown to have injured any one, nor was any one inconvenienced or embarrassed by it. Jumper Creek Drainage District v. State, 155 Fla. 669, 21 So.2d 459.

The legislature of 1947 enacted Chapter 24164, amending Section 473.19, Florida Statutes of 1941, F.S.A., exacting a two year residence and other requirements of the applicant for reciprocal C.P.A. Certificate, but we think from the facts shown here, appellant made the proper showing and was entitled to have his rights adjudicated under the law as it existed when he first applied. Other questions raised are foreclosed in favor of appellant by Atwood et al. v. Gelbond, Fla., 40 So.2d 458; decided April 22, 1949, rehearing denied May 13.

Reversed.

ADAMS, C.J., and CHAPMAN, SEBRING, HOBSON and ROBERTS, JJ., concur.

THOMAS, J., dissents.


Summaries of

Goldstein v. Sweeny

Supreme Court of Florida, en Banc
Oct 14, 1949
42 So. 2d 367 (Fla. 1949)

In Goldstein v. Sweeny, Fla., 42 So.2d 367, we held that an applicant for a reciprocal certificate to practice accountancy was entitled to have his rights adjudicated under the law as it existed when he applied for the certificate.

Summary of this case from Attwood v. State

In Goldstein v. Sweeny, 42 So.2d 367 (Fla. 1949), the Board repeatedly denied Goldstein's application for a reciprocal CPA certificate. Then the law changed. Under those circumstances, the court ruled that the applicant was entitled to have his rights adjudicated under the laws that existed when he first applied.

Summary of this case from Lavernia v. Dept. of Prof. Regulation
Case details for

Goldstein v. Sweeny

Case Details

Full title:GOLDSTEIN v. SWEENY ET AL

Court:Supreme Court of Florida, en Banc

Date published: Oct 14, 1949

Citations

42 So. 2d 367 (Fla. 1949)

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