Legal Opinion

United States v. Strollo

District Court of Appeal of Florida

Decided December 21, 1966No. 7046PublishedCited by 1 opinion

1Opinion of the Court

LILES, Acting Chief Judge.

This appeal was brought by the United States government from a final summary decree in an interpleader suit. The decree held, among other things, that appellee Peninsula State Bank (hereafter referred to as the Bank) had a superior claim to certain funds represented by accounts receivable than did the government by virtue of a tax lien. The facts are not in dispute.

On July 5, 1963, December 2, 1963, and other dates prior thereto, the Bank filed with the Secretary of State of Florida notices of assignments of accounts receivable. These notices were filed pursuant to…

2Cases cited6 opinions

  1. United States v. Equitable Life Assurance Soc. of United StatesSupreme Court of the United States · 1966
  2. Peter T. Ribaudo, Trustee of Visser Plumbing and Heating Co., Inc., Bankrupt v. Citizens National Bank of OrlandoCourt of Appeals for the Fifth Circuit · 1958
  3. United States v. First Federal Savings & Loan Ass'nDistrict Court of Appeal of Florida · 1963
  4. United States v. Morris C. Goldberg, A/K/A Moe Goldberg, A/K/A M. C. Goldberg, RosesatkoffCourt of Appeals for the Third Circuit · 1966
  5. Walker v. Paramount Engineering Co.Court of Appeals for the Sixth Circuit · 1965

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3Cited by1 opinion

  1. Peninsula State Bank v. United StatesSupreme Court of Florida · 1968

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