Opinion
No. 88-1847
Argued November 6, 1990 Decided May 20, 1991 537 So.2d 1011, affirmed by an equally divided Court.
Mark L. Evans argued the cause for appellant. With him on the briefs were James E. Tribble, John M. Neberle, and Alan I. Horowitz.
H. Bartow Farr III argued the cause for appellee. With him on the brief were Robert A. Butterworth, Attorney General of Florida, Joseph C. Mellichamp III, Senior Assistant Attorney General, Jeffrey M. Dikman, Assistant Attorney General, and Richard G. Taranto.
Briefs of amici curiae urging reversal were filed for the Committee on State Taxation of the Council of State Chambers of Commerce et al. by Amy Eisenstadt, Paul H. Frankel, and Frank M. Salinger; and for Caterpillar Inc. et al. by Kenneth R. Hart.
The judgment of the District Court of Appeal of Florida, First District, is affirmed by an equally divided Court.
JUSTICE O'CONNOR took no part in the decision of this case.