
    DEPARTMENT OF REVENUE, Appellant, v. PILGRIM HALL, LLC, Appellee.
    No. 2D07-6038.
    District Court of Appeal of Florida, Second District.
    Feb. 27, 2009.
    Bill McCollum, Attorney General, and Charles Catanzaro, Assistant Attorney General, Tallahassee, for Appellant.
    Karen E. Mailer of Powel Carney Mailer Ramsay & Grove, P.A., St. Petersburg, for Appellee.
   PER CURIAM.

The Florida Department of Revenue appeals a summary final judgment in favor of Pilgrim Hall, LLC. This case was heard along with two consolidated appeals, Department of Revenue v. Pinellas VP, LLC, and Department of Revenue v. TP A Investments, LLC, which this court reversed. 3 So.2d 361 (Fla. 2d DCA 2009). The dispositive legal issue is the same in all three appeals. Accordingly, for the reasons discussed in Pinellas VP, we reverse.

Reversed.

NORTHCUTT, C.J., and CASANUEVA and LaROSE, JJ., Concur.  