Citizens & Peoples National Bank of Pensacola v. State Department of Revenue

McCORD, Chief Judge,

concurring specially.

I concur in the foregoing opinion only because a majority of a panel of this Court decided the question here involved in State Department of Revenue v. Miami National Bank, 354 So.2d 784 (Fla. 1st DCA 1977). Although I dissented from that opinion, the majority opinion is now the law of this Court.