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DEPARTMENT OF REVENUE v. SUN BANK

No. 88-1100.

556 So.2d 1154 (1990)

DEPARTMENT OF REVENUE, STATE of FLORIDA, Appellant, v. SUN BANK, et al., Appellees.

District Court of Appeal of Florida, Fifth District.

Rehearing Denied February 19, 1990.

Attorney(s) appearing for the Case

Robert A. Butterworth, Atty. Gen., and Vern D. Calloway, Jr., Asst. Atty. Gen., Tallahassee, for appellant.

Martha A. Hartley and Virginia B. Townes, of Akerman, Senterfitt & Eidson, Orlando, for appellees, Sun Bank, N.A., American Medical Intern., Inc., and Brookwood Health Services, Inc.

DANIEL, Chief Judge.

The Department of Revenue of the State of Florida appeals a final summary judgment in favor of the appellees Sun Bank, American Medical International, and Brookwood Health Services. The Department contends that a document executed by the appellees was subject to documentary tax and accordingly the trial court erred in entering judgment in favor of the appellees. We disagree and affirm.

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