9395 CH, LLC — affirmed the judgment for Florida’s Department of Revenue without a written explanation

Case
9395 CH, LLC v. State of Florida, Department of Revenue
Court
Florida First District Court of Appeal
Judge
Kelsey; Long; Treadwell
Date Decided
October 15, 2026
Docket No.
1D2025-0594
Topics
Tax; Appeals; Summary Affirmance
Source
Read the full opinion

Background

9395 CH, LLC appealed from a judgment of the Circuit Court for Leon County in litigation against the State of Florida, Department of Revenue. Circuit Judge Jonathan Eric Sjostrom presided below.

The First District Court of Appeal’s opinion does not describe the underlying dispute, the circuit court’s ruling, or the arguments raised on appeal.

The Court’s Holding

The First District affirmed the circuit court’s judgment. Judges Kelsey, Long, and Treadwell concurred in the per curiam disposition.

The court provided no reasoning or discussion of the issues. The opinion therefore establishes only that the judgment under review was affirmed, not the grounds on which the appellate court reached that result.

Key Takeaways

  • The circuit court’s judgment was affirmed.
  • The appellate court issued a per curiam decision without an explanatory opinion.
  • The disposition was not final until resolution of any timely and authorized motion under Florida Rules of Appellate Procedure 9.330 or 9.331.

Why It Matters

The ruling leaves the circuit court’s judgment intact. Because the First District supplied no analysis, the opinion offers no articulated rule or reasoning for attorneys to apply in other cases.

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