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The STATE of Florida, DEPARTMENT OF REVENUE v. J & B OPERATING COMPANY I, INC., etc.
PER CURIAM. Affirmed. Dewberry v. Auto-Owners Ins., 363 So.2d 1077 (Fla.1978); see also Applegate v. Barnett Bank of Tallahassee, 377 So.2d 1150, 1152 (Fla.1979) (“A conclusion or decision of a trial court will generally be affirmed if the evidence or an alternative theory supports it.”); Escarra v. Winn Dixie Stores, 131 So.2d 483, 485 (Fla.1961) (the appellate court must “affirm a decree of a lower court ... if the result is justified on any ... ground appearing in the record”).
