Department of Revenue v. Owens

The Florida Department of Revenue (“DOR”) appeals from the final summary judgment entered below in favor of the appellees, Tracy and Cassandra Owens. The trial court in its judgment found that the Owens possessed a joint account by the entireties and that DOR was, therefore, precluded from maintaining liens against the account on behalf of three women who were trying to collect child support arrearages from Tracy Owens.

*1031Generally, if there is the slightest doubt concerning an issue of material fact, a summary judgment should not be entered. Wal-Mart Stores, Inc. v. Tracz, 799 So.2d 413 (Fla.…