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STATE DEPT OF REV. v. W. FLAGLER ASSOC.

No. 94-1286.

646 So.2d 853 (1994)

STATE of Florida, DEPARTMENT OF REVENUE, Appellant, v. WEST FLAGLER ASSOCIATES, LTD., a Florida limited partnership; Southwest Florida Enterprises, Inc., a Florida corporation; IHA, Inc., a Florida corporation; BHH, Inc., a Florida corporation; Hecht Investments Ltd., a Florida limited partnership and Hecht Investments, Inc., a Florida corporation, Appellees.

District Court of Appeal of Florida, Third District.

December 28, 1994.

Attorney(s) appearing for the Case

Robert A. Butterworth, Atty. Gen., and Mark T. Aliff, Asst. Atty. Gen., for appellant.

Rubin Baum Levin Constant Friedman & Bilzin and Jacob J. Givner, Miami, for appellees.

Before BARKDULL, COPE and GODERICH, JJ.

PER CURIAM.

We affirm the trial court's award of costs in favor of the plaintiffs where, as the Department of Revenue conceded at oral argument, that award was proper. § 57.041, Fla. Stat. (1989); Simpson v. Merrill, 234 So.2d 350 (Fla. 1970).

We also affirm the trial court's denial of plaintiffs' motion for attorney's fees pursuant to § 57.105, Florida Statutes...

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