
    DEPARTMENT OF REVENUE, Appellant, v. WIDELL ASSOCIATES, INC., Appellee.
    No. PP-124.
    District Court of Appeal of Florida, First District.
    Nov. 13, 1980.
    Jim Smith, Atty. Gen., Linda C. Procta, Asst. Atty. Gen., Tallahassee, for appellant.
    Howard P. Ross of Battaglia, Ross, Forel-izzo, Hastings, Dicus & Campbell, St. Pe-tersburg, for appellee.
   PER CURIAM.

AFFIRMED. Department of Revenue v. Renel Construction, Inc., 388 So.2d 1079 (Fla. 1st DCA 1980).

ERVIN, LARRY G. SMITH, and SHIVERS, JJ., concur.  