Subject: SUBSCRIBER'S PLEASE NOTE: ARGUED PER CURIAM OPINION -- NO SYLLABUS.,
88-1847 -- PER CURIAM



FORD MOTOR CREDIT v. FLORIDA REVENUE DEPT.

NOTICE: This opinion is subject to formal revision before publication in
the preliminary print of the United States Reports.  Readers are requested
to notify the Reporter of Decisions, Supreme Court of the United States,
Washington, D. C. 20543, of any typographical or other formal errors, in
order that corrections may be made before the preliminary print goes to
press.
SUPREME COURT OF THE UNITED STATES


No. 88-1847



FORD MOTOR CREDIT COMPANY, INC., APPELLANT v. DEPARTMENT OF REVENUE, STATE
OF FLORIDA

on appeal from the district court of appeal of florida, first district

[May 20, 1991]



    Per Curiam.
    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.
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