
    FIRST DEVELOPMENT CORPORATION OF AMERICA, Appellant, v. STATE of Florida DEPARTMENT OF REVENUE and Robert W. Zinn as Clerk of the Circuit Court in and for Sarasota County, Florida, Appellees.
    No. 72-756.
    District Court of Appeal of Florida, Second District.
    Dec. 7, 1973.
    John Patterson of Icard, Merrill, Cullis, Timm & Furen, Sarasota, for appellant.
    
      Robert L. Shevin, Atty. Gen., and William R. Cave, Asst. Atty. Gen., Tallahassee, for appellees.
   PER CURIAM.

Affirmed. See Raccoon Development, Inc. v. United States, 1968, 391 F.2d 610, 183 Ct.Cl. 276.

MANN, C. J., and HOBSON and BOARDMAN, JJ„ concur. ■  