First Development Corp. of America v. State Department of Revenue (286 So. 2d 233, 1973)

PER CURIAM.

Affirmed. See Raccoon Development, Inc. v. United States, 1968, 391 F.2d 610, 183 Ct.Cl. 276.

MANN, C. J., and HOBSON and BOARDMAN, JJ„ concur. ■