EASTMOORE, E.L., Associate Judge.
Appellees, Girard H. Story, Jr., and Doris M. Story, brought suit in the Circuit Court of Leon County to enjoin the Appellant, J. Ed Straughn, as Executive Director of the Florida Department of Revenue, from the collection of additional documentary stamp taxes. The trial court entered summary judgment for the Plaintiff.
The facts were undisputed and were set forth by the trial court as follows:
"Siesta Lago Village...
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