
    DEPARTMENT OF REVENUE of the State of Florida, Appellant, v. CLEARWATER FEDERAL SAVINGS & LOAN ASSOCIATION, Appellee.
    No. 52863.
    Supreme Court of Florida.
    Jan. 18, 1979.
    Jim Smith, Atty. Gen., and E. Wilson Crump, II, Asst. Atty. Gen., Tallahassee, for appellant.
    David E. Platte of Richards, Nodine, Gil-key, Fite, Meyer & Thompson, Clearwater, for appellee.
   PER CURIAM.

Fla.App., 350 So.2d 1134. Affirmed. See S. R. G. Corp. v. Department of Revenue, 365 So.2d 687 (Fla.1978).

ENGLAND, C. J., and ADKINS, BOYD, OVERTON, SUNDBERG and ALDERMAN, JJ., concur.  