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GRUNWALD v. DEPARTMENT OF REVENUE

No. AA-403.

343 So.2d 973 (1977)

Richard M. GRUNWALD, Appellant, v. DEPARTMENT OF REVENUE et al., Appellees.

District Court of Appeal of Florida, First District.

March 30, 1977.

Attorney(s) appearing for the Case

Richard M. Grunwald, in pro. per.

Robert L. Shevin, Atty. Gen., E. Wilson Crump, Asst. Atty. Gen., for appellees.

RAWLS, Acting Chief Judge.

Grunwald (appellant-taxpayer) is of the firm opinion that the trial court erred in its interpretation of the time limitation for the Department of Revenue to additionally assess intangible taxes and penalties.

We adopt as the opinion of this court salient portions of the learned trial judge's well-reasoned opinion, viz:

"... 2. The Plaintiff Richard M. Grunwald is and has been at all times relevant hereto a resident of the...

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