First Southern Federal Savings & Loan Ass'n of Mobile v. Department of Revenue (382 So. 2d 1291, 1980)

PER CURIAM.

AFFIRMED. See First Nat. Bank, etc. v. Dept. of Revenue, 364 So.2d 38 (Fla. 1st DCA 1978), app. dism., 368 So.2d 1866 (Fla. 1979).

ROBERT P. SMITH, Jr., and ERVIN, JJ., concur.

BOOTH, J., dissents without opinion.