American National Bank of Florida v. Department of Revenue

ON MOTION FOR REHEARING

ERVIN, Judge.

On consideration of appellant’s motion for rehearing, we withdraw our opinion of July 29, 1991, and substitute the following opinion therefor. Appellant’s motion is otherwise denied.

Appellant, American National Bank of Florida, challenges an order of final summary judgment entered in favor of appel-lees, the Department of Revenue and Gerald Lewis, as Comptroller, in its suit to obtain a refund of documentary stamp taxes previously paid. We conclude, based upon the record before us, that the document in question did not qualify for tax exemption under…