District Court of Appeal of Florida
Filed: Nov. 10, 2010
47 So. 3d 916 (2010) DEPARTMENT OF REVENUE, obo Wendy R. SMITH, Appellant, v. Ephraim SELLES, Appellee. No. 1D10-0783. District Court of Appeal of Florida, First District. November 10, 2010. *917 Bill McCollum, Attorney General, and Toni C. Bernstein, Senior Assistant Attorney General, Tallahassee, for Appellant. Ira Marcus and Sloan Alexander Carr of Ira Marcus, P.A., Fort Lauderdale, for Appellee. BENTON, J. The Department of Revenue (DOR) appeals a final order entered by an Administrative Law ..