99.4  Opinion of the District Court of Appeal, First District, State of Florida,
      dated December 3, 2003


    COASTAL PETROLEUM COMPANY, a Florida corporation, Appellant, v. STATE OF

   FLORIDA, DEPARTMENT OF ENVIRONMENTAL PROTECTION, and THE BOARD OF TRUSTEES

               OF THE INTERNAL IMPROVEMENT TRUST FUND, Appellees.

                               Case No. 1D02-4712.

              District Court of Appeal of Florida, First District.

                         Opinion filed December 3, 2003.


An appeal from the Circuit Court for Leon County, Judge L. Ralph Smith.

S. Cary Gaylord,  Tampa;  Robert J.  Angerer,  Tallahassee;  M. Stephen  Turner,
Tallahassee;  Susan W. Fox and  Charles W.  Pittman,  of  MacFarlane  Ferguson &
McMullen, Tampa, for Appellant.

Charles J. Crist, Jr., Attorney General,  Robert I. Scanlan,  Assistant Attorney
General, Tallahassee;  Parker Thomson, of Hogan & Hartson; Roger J. Marzulla, of
Marzulla & Marzulla,  Washington, D.C.; L. Linton Morgan, of Breazeale, Sachse &
Wilson,  Mandeville, LA; Teri L. Donaldson, John W. Costigan, Andrew J. Baumann,
and Maureen Malvern, Office of General Counsel, Tallahassee;, for Appellees.

PER CURIAM.

AFFIRMED.

BARFIELD, ALLEN, and DAVIS, JJ., CONCUR.

NOT FINAL  UNTIL TIME  EXPIRES  TO FILE  MOTION FOR  REHEARING  AND  DISPOSITION
THEREOF IF FILED.