DEPARTMENT OF REVENUE v. RUEHL NO. 925, LLC

No. 1D11-2174.

76 So.3d 389 (2011)

DEPARTMENT OF REVENUE, Appellant, v. RUEHL NO. 925, LLC, a Foreign Limited Liability Company, Appellee.

District Court of Appeal of Florida, First District.

December 30, 2011.


Attorney(s) appearing for the Case

Pamela Jo Bondi , Attorney General; Diane G. DeWolf , Deputy Solicitor General; Jeffrey M. Dikman , Assistant Attorney General, Tallahassee, for Appellant.

Katherine E. Giddings of Akerman Senterfitt, Tallahassee; Peter O. Larsen and Michael J. Bowen of Akerman Senterfitt, Jacksonville, for Appellee.

Warren H. Husband of Metz, Husband & Daughton, P.A., Tallahassee, for Amici Curiae the Florida Restaurant & Lodging Association, Inc., and the Florida Retail Federation, Inc.


PER CURIAM.

The Department of Revenue appeals the trial court's order granting final summary judgment in favor of Ruehl No. 925, LLC, and denying its motion for partial summary judgment. Because the parties stipulated that there were no genuine issues of material fact, the only issue below was whether Ruehl or the Department was entitled to judgment as a matter of law. See Fla. R. Civ. P. 1.510(c); USCardio Vascular, Inc. v. Dep't of Revenue,

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