Case Name: The STATE of Florida, DEPARTMENT OF REVENUE, Appellant, v. J & B OPERATING COMPANY I, INC., etc., et al., Appellees
Court: Florida District Court of Appeal
Jurisdiction: Florida
Decision Date: 1995-11-22
Citations: 663 So. 2d 10
Docket Number: No. 95-1185
Parties: The STATE of Florida, DEPARTMENT OF REVENUE, Appellant, v. J & B OPERATING COMPANY I, INC., etc., et al., Appellees.
Judges: Before JORGENSON, LEVY and GREEN, JJ.
Reporter: Southern Reporter, Second Series
Volume: 663
Pages: 10–10

Head Matter:
The STATE of Florida, DEPARTMENT OF REVENUE, Appellant, v. J & B OPERATING COMPANY I, INC., etc., et al., Appellees.
No. 95-1185.
District Court of Appeal of Florida, Third District.
Nov. 22, 1995.
Robert A. Butterworth, Attorney General, and Francisco M. Negron, Jr., Assistant Attorney General, for appellant.
Keith Mack Lewis Cohen & Lumpkin, R. Hugh Lumpkin, Sara B. Clasby, Miami; and Steel Hector & Davis, Donald M. Middle-brooks and Vikki Lynn Wulf, West Palm Beach, for appellees.
Before JORGENSON, LEVY and GREEN, JJ.

Opinion:
PER CURIAM.
Affirmed. Dewberry v. Auto-Owners Ins., 363 So.2d 1077 (Fla.1978); see also Applegate v. Barnett Bank of Tallahassee, 377 So.2d 1150, 1152 (Fla.1979) ("A conclusion or decision of a trial court will generally be affirmed if the evidence or an alternative theory supports it."); Escarra v. Winn Dixie Stores, 131 So.2d 483, 485 (Fla.1961) (the appellate court must "affirm a decree of a lower court . if the result is justified on any . ground appearing in the record").