Citizens & Peoples National Bank of Pensacola v. State Department of Revenue

Full title: THE CITIZENS PEOPLES NATIONAL BANK OF PENSACOLA, A NATIONAL BANKING…

Court: District Court of Appeal of Florida, First District

Date published: Feb 2, 1978

354 So. 2d 478 (Fla. Dist. Ct. App. 1978)

Opinion

No. DD-390.

February 2, 1978.

Petition for Review of Order of Division of Administrative Hearings — Original Jurisdiction.

Robert L. Stone of Harrell, Wiltshire, Stone Swearingen, Pensacola, for petitioner.

Robert L. Shevin, Atty. Gen., and Caroline C. Mueller, Asst. Atty. Gen., Tallahassee, for respondent.

PER CURIAM.

The petition for review is GRANTED and the order of the hearing officer is QUASHED. State Dep't of Revenue v. Miami Nat'l Bank, 354 So.2d 84 (Fla. 1st DCA 1977).

BOYER and SMITH, JJ., concur.

McCORD, C.J., concurring specially.

McCORD, Chief Judge, concurring specially.

I concur in the foregoing opinion only because a majority of a panel of this Court decided the question here involved in State Department of Revenue v. Miami National Bank, 354 So.2d 784 (Fla. 1st DCA 1977). Although I dissented from that opinion, the majority opinion is now the law of this Court.