
    TAURUS CONSTRUCTION, INC., TGB Construction, Inc., Guenther Reibling and Lorenz Reibling, Appellants, v. GERMANIA OF AMERICA, INC., as General Partner of Virginia Park Residences, Ltd., a Florida limited partnership, Appellee.
    No. 88-1691.
    District Court of Appeal of Florida, Fourth District.
    April 24, 1991.
    Rehearing Denied May 31, 1991.
    Linda A. Wells and Arthur J. -England of Fine, Jacobson, Schwartz, Nash, Block & England, Miami, for appellants.
    Glenn E. Goldstein of Ruden, Barnett, McClosky, Smith, Schuster & Russell, P.A., Miami, and Charles V. Choyce of Cofer & Beauchamp, Atlanta, Ga., for appellee.
   PER CURIAM.

AFFIRMED. As to the civil theft judgment, there was evidence that appellant, Taurus Construction, Inc., used (for the benefit of another corporation) residual construction funds intended to be deposited in a “rent reserve” account to insure that investors received a guaranteed return on their investment. See Masvidal v. Ochoa, 505 So.2d 555 (Fla. 3d DCA 1987).

GLICKSTEIN and GARRETT, JJ., concur.

WARNER, J., concurs in part, dissents in part with opinion.

WARNER, Judge,

concurs in part, dissents in part.

I concur in the judgments of $52,309.80 and $3,150. However, having reviewed the evidence in light of the various contracts between the parties, I would reverse the civil theft judgment for $1,319,369.40 based on Berney v. State, 38 So.2d 55 (Fla.1948) (money paid for goods or services under a contract ceases to be the property of the promisee when paid to the promisor).  