
    Harry NAYLOR, Appellant, v. STATE of Florida, DEPARTMENT OF REVENUE on Behalf of Betty LONG, Appellee.
    No. 94-2410.
    District Court of Appeal of Florida, Fourth District.
    Jan. 25, 1995.
    Richard Saliba of Saliba & McDonough, P.A., Vero Beach, for appellant.
    No brief filed for appellee.
   PER CURIAM.

Pursuant to appellee’s confession of error we reverse and remand for further appropriate proceedings.

DELL, C.J., and HERSEY and FARMER, JJ., concur.  