Case Name: Luther G. POWELL and May F. Powell, his wife; John Powell and Luther G. Powell, as Trustees under Testamentary Trust established by the Last Will and Testament of Luther C. Powell, Deceased, and Container Corporation of America, a Delaware corporation, Appellants, v. J. R. KELLY, as Tax Collector of Bradford County, Florida, and Fred O. Dickinson, Jr., as Comptroller of the State of Florida, Appellees
Court: Florida District Court of Appeal
Jurisdiction: Florida
Decision Date: 1968-09-11
Citations: 214 So. 2d 355
Docket Number: No. K-47
Parties: Luther G. POWELL and May F. Powell, his wife; John Powell and Luther G. Powell, as Trustees under Testamentary Trust established by the Last Will and Testament of Luther C. Powell, Deceased, and Container Corporation of America, a Delaware corporation, Appellants, v. J. R. KELLY, as Tax Collector of Bradford County, Florida, and Fred O. Dickinson, Jr., as Comptroller of the State of Florida, Appellees.
Judges: WIGGINTON, C. J., and SPECTOR, J., concur.
Reporter: Southern Reporter, Second Series
Volume: 214
Pages: 355–356

Head Matter:
Luther G. POWELL and May F. Powell, his wife; John Powell and Luther G. Powell, as Trustees under Testamentary Trust established by the Last Will and Testament of Luther C. Powell, Deceased, and Container Corporation of America, a Delaware corporation, Appellants, v. J. R. KELLY, as Tax Collector of Bradford County, Florida, and Fred O. Dickinson, Jr., as Comptroller of the State of Florida, Appellees.
No. K-47.
District Court of Appeal of Florida. First District.
Sept. 11, 1968.
Rehearing Denied Oct. 18, 1968.
McCarthy, Adams & Foote, Jacksonville, for appellants.
Theron A. Yawn, Jr., Starke, for appel-lees.

Opinion:
PER CURIAM.
The judgment appealed herein is affirmed on the authority of the decision rendered in the companion case of Powell, et al. v. Kelly, et al., Fla.App., 214 So.2d 347.
WIGGINTON, C. J., and SPECTOR, J., concur.
JOHNSON, J., dissents.