After the jury had concluded otherwise, the trial court granted a reserved motion for directed verdict in favor of the defendant Ethan’s Auto Express, Inc.,
The undisputed facts were that the co-defendant driver Abel Diaz, who worked for Ethan’s, bought the car for his individual use from Randall Auto Finance, Inc., paid the entire $4000 purchase price, and possessed, maintained and controlled the use of the vehicle himself. On the other hand, the owners of Ethan’s did not even or ever so much as see the truck, and agreed to take title in its name only as a tax-delaying
Affirmed.
Notes
. We have long commended this practice as efficiently avoiding the necessity of a new trial regardless of the appellate result. See Leon v. Fox,
. Since both Ethan’s and Randall were dealers, the payment of the tax due the State on the sale of the truck could be delayed by thirty days from the date of the sale. See § 319.23(6)-(7)(a), Fla. Stat. (2006); Fla. Admin. Code R. 12A-1.007(l)(a), (8)(c). Diaz’s wife was expecting a child when the purchase actually took place and he needed financially to postpone the payment.
