
    Roy W. CRONACHER, Appellant, v. FLORIDA DEPARTMENT OF REVENUE, Appellee.
    No. 86-2724.
    District Court of Appeal of Florida, Third District.
    June 23, 1987.
    Rehearing Denied Aug. 19, 1987.
    Edward R. Fink, Fort Lauderdale, for appellant.
    Robert A. Butterworth, Atty. Gen., and Edwin A. Bayo, Asst. Atty. Gen., Tallahassee, for appellee.
    Before HENDRY, NESBITT and DANIEL S. PEARSON, JJ.
   PER CURIAM.

Affirmed. Department of Revenue v. G.R. Swan Enters., Inc., 506 So.2d 455 (Fla. 1st DCA 1987); § 212.05, Fla.Stat. (1985).  