
    The DEPARTMENT OF REVENUE of the State of Florida et al., Appellants, v. Martin ANDERSEN, Appellee. The DEPARTMENT OF REVENUE of the State of Florida et al., Appellants, v. The FIRST NATIONAL BANK AT ORLANDO et al., Appellees.
    Nos. 74-1151, 74-1152.
    District Court of Appeal of Florida, Fourth District.
    Dec. 20, 1974.
   PER CURIAM.

Affirmed.  