State of Florida, Department of Revenue v. Joshua A. Cottrell and Lauren M. Smith

IN THE DISTRICT COURT OF APPEAL FIRST DISTRICT, STATE OF FLORIDA DEPARTMENT OF REVENUE, NOT FINAL UNTIL TIME EXPIRES TO FILE MOTION FOR REHEARING AND Appellant, DISPOSITION THEREOF IF FILED v. CASE NO. 1D14-4222 JOSHUA A. COTTRELL and LAUREN M. SMITH, Appellees. ____________________________/ Opinion filed April 15, 2015. An appeal from an order of the Division of Administrative Hearings, James H. Peterson, III, Judge. Pamela Jo Bondi, Attorney General, and Toni C. Bernstein, Assistant Attorney General, Tallahassee, for Appellant. No appearance for Appellees. PER CURIAM. The Department of…