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STATE, DEPT. OF REVENUE v. GIBBS

No. BB-432.

342 So.2d 562 (1977)

STATE of Florida DEPARTMENT OF REVENUE, Appellant, v. E.J. GIBBS, Jr., et al., Appellees.

District Court of Appeal of Florida, First District.

February 18, 1977.

Attorney(s) appearing for the Case

Robert L. Shevin, Atty. Gen., Larry Levy, Asst. Atty. Gen., for appellant.

Bert H. Lane, of Beggs & Lane, T. David Mann, Pensacola, Millard Guy Hilburn, for appellee.

McCORD, Judge.

This is an appeal from a final judgment in favor of appellees (defendants below) entered on appellant's (plaintiff below) motion for judgment on the pleadings. The complaint sought declaratory judgment and injunctive relief against appellees. The issue in the trial court and on this appeal is the interpretation of § 196.199(6) and (7)(a) and § 197.116(7), Fla. Stat. 1975.

At the time the complaint was filed, appellee E.J. Gibbs, Escambia...

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