Citation Codes Equivalent Citations citation codes Docket Number No. 72-756. Attorney(S) John Patterson of Icard, Merrill, Cullis, Timm Furen, Sarasota, for Robert L. Shevin, , William R. Cave, , Tallahassee, for Judges PER CURIAM. See more information ... Smart Summary Please sign up to generate summary. FIRST DEVELOPMENT CORPORATION OF AMERICA, APPELLANT, v. STATE OF FLORIDA DEPARTMENT OF REVENUE AND ROBERT W. ZINN AS CLERK OF THE CIRCUIT COURT IN AND FOR SARASOTA COUNTY, FLORIDA, APPELLEES. PER CURIAM. Affirmed. See Raccoon Development, Inc. v. United States, 1968, 391 F.2d 610, 183 Ct.Cl. 276. MANN, C.J., and HOBSON and BOARDMAN, JJ., concur.