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UNITED STATES v. STROLLO

No. 7046.

201 So.2d 466 (1966)

UNITED STATES of America, Appellant, v. Eulo STROLLO, Premate Strollo and Patsy Strollo, d/b/a Strollo's Restaurant, William H. Van Cleave, d/b/a International Business Interiors and Peninsula State Bank, a Florida Banking Corporation, Appellees.

District Court of Appeal of Florida. Second District.

Rehearing Denied August 31, 1967.

Attorney(s) appearing for the Case

Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson, Joseph Kovner, Donald W. Williamson, Jr., Stuart A. Smith, Attys., Department of Justice, Washington, D.C., and Edward F. Boardman, U.S. Atty., Tampa, for appellant.

Wm. Terrell Hodges, of Macfarlane, Ferguson, Allison & Kelly, Tampa, for appellee Peninsula State Bank.

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...

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