Case Name: The CITIZENS & PEOPLES NATIONAL BANK OF PENSACOLA, a National Banking Corporation, Petitioner, v. STATE of Florida DEPARTMENT OF REVENUE, Respondent
Court: Florida District Court of Appeal
Jurisdiction: Florida
Decision Date: 1978-02-02
Citations: 354 So. 2d 478
Docket Number: No. DD-390
Parties: The CITIZENS & PEOPLES NATIONAL BANK OF PENSACOLA, a National Banking Corporation, Petitioner, v. STATE of Florida DEPARTMENT OF REVENUE, Respondent.
Judges: BOYER and SMITH, JJ., concur.
Reporter: Southern Reporter, Second Series
Volume: 354
Pages: 478–478

Head Matter:
The CITIZENS & PEOPLES NATIONAL BANK OF PENSACOLA, a National Banking Corporation, Petitioner, v. STATE of Florida DEPARTMENT OF REVENUE, Respondent.
No. DD-390.
District Court of Appeal of Florida, First District.
Feb. 2, 1978.
Robert L. Stone of Harrell, Wiltshire, Stone & Swearingen, Pensacola, for petitioner.
Robert L. Shevin, Atty. Gen., and Caroline C. Mueller, Asst. Atty. Gen., Tallahassee, for respondent.

Opinion:
PER CURIAM.
The petition for review is GRANTED and the order of the hearing officer is QUASHED. State Dep't of Revenue v. Miami Nat'l Bank, 354 So.2d 84 (Fla. 1st DCA 1977).
BOYER and SMITH, JJ., concur.
McCORD, C. J., concurring specially.