
    The STATE of Florida, DEPARTMENT OF REVENUE, Appellant, v. Ana LARRUBIA, f/k/a Ana Jimenez and Rolando Jimenez, Appellees.
    No. 97-3100.
    District Court of Appeal of Florida, Third District.
    Aug. 19, 1998.
    Robert A. Butterworth, Attorney General, and Barbara A. Ard, Assistant Attorney General, Tampa, for appellant.
    Paul R. Marcus, Miami, for appellees.
    Before SCHWARTZ, C.J., and SHEYIN and SORONDO, JJ.
   PER CURIAM.

Affirmed. See Farish v. Lum’s, Inc., 267 So.2d 325 (Fla.1972); Schauer v. Coleman, 639 So.2d 637 (Fla. 2d DCA), review denied, 645 So.2d 451 (Fla.1994); Moore v. Schraw, 455 So.2d 605 (Fla. 5th DCA 1984); Westinghouse Elevator Co. v. DFS Constr. Co., 438 So.2d 125 (Fla. 2d DCA 1983); Cowart v. Hughes Supply, Inc., 244 So.2d 171 (Fla. 2d DCA 1971).  