District Court of Appeal of Florida October 2, 1969, Nos. L-232, 233 (Florida Revenue Commission v. Maas Bros.)

lead-opinion

WIGGINTON, Judge.

Appellees in this consolidated appeal each brought separate action against appellant Florida Revenue Commission seeking a judicial declaration of their right to a refund of a tax on rentals paid by them to appellant under protest. From a summary final judgment granting appel-lees the relief prayed, appellants bring these appeals.