Gulf Life Insurance v. Newell's Inc.

OWEN, Judge.

Appellant was plaintiff in a suit to foreclose its mortgage which was a first lien on certain real property in Brevard County. Appellee, the United States of America, was named a defendant by reason of a federal tax lien against the mortgagor which was subordinate to the plaintiff’s mortgage lien. Subsequent to the suit being filed the United States of America filed an amended answer alleging that it also held a second mortgage on the subject property by virtue of an assignment from the First National Bank of Eau Gallie to the Small Business Administration, an agency of the…