
    EASTERN FEDERAL CORPORATION, a North Carolina corporation, Appellant, v. FLORIDA DEPARTMENT OF REVENUE, State of Florida, Appellee.
    No. 92-4356.
    District Court of Appeal of Florida, First District.
    May 3, 1994.
    Robert S. Hightower, Tallahassee, for appellant.
    
      Robert A. Butterworth, Atty. Gen., Jarrell L. Murchison, Asst. Atty. Gen., Tallahassee, for appellee.
   PER CURIAM.

Finding that the issues raised in this appeal do not merit reversal, we affirm.

AFFIRMED.

WOLF and WEBSTER, JJ., concur.

BOOTH, J., dissents without opinion.  