
    DEPARTMENT OF REVENUE, STATE OF FLORIDA, Appellant, v. CAROL MANAGEMENT CORP., Appellee.
    No. 90-682.
    District Court of Appeal of Florida, First District.
    Jan. 31, 1991.
    Robert A. Butterworth, Atty. Gen., Lea-land L. McCharen, Asst. Atty. Gen., for appellant.
    William L. Hyde and Steven S. Ferst, of Roberts, Baggett, LaFace & Richard, Tallahassee, for appellee.
   PER CURIAM.

AFFIRMED. State, Department of Revenue v. Zuckerman-Vernon Corp., 354 So.2d 353 (Fla.1977); Abramson v. Straughn, 348 So.2d 1172 (Fla.4th DCA 1977), cert. denied, 354 So.2d 986 (Fla.1977); Straughn v. Story, 334 So.2d 337 (Fla.1st DCA 1976), cert. denied, 348 So.2d 954 (Fla.1977).

BOOTH, WENTWORTH and MINER, JJ., concur.  