THE CITIZENS & PEOPLES NATIONAL BANK OF PENSACOLA, A NATIONAL BANKING CORPORATION, PETITIONER,
v.
STATE OF FLORIDA DEPARTMENT OF REVENUE, RESPONDENT

Fla. 1st DCA | 1978-02-02
No. DD-390
BOYER and SMITH, JJ., concur., McCORD, C. J., concurring specially.
354 So. 2d 478 Florida District Court of Appeal, First District (1978)

Opinion of the Court
PER CURIAM.

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.

Concurrence
McCORD, Chief Judge,

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.


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