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UNITED STATES v. WHYTE

No. 68-344.

216 So.2d 471 (1968)

UNITED STATES of America, Appellant, v. Nelson L. WHYTE and Coast Cities Coaches, Inc., a Florida Corporation, Appellees.

District Court of Appeal of Florida. Third District.

Rehearing Denied December 18, 1968.

Attorney(s) appearing for the Case

William A. Meadows, Jr., U.S. Atty., and Lavinia L. Redd, Asst. U.S. Atty., Mitchell Rogovin, Lee A. Jackson, Crombie J.D. Garrett, Frank X. Grossi, Jr., Washington, D.C., for appellant.

L.J. Cushman, Joseph A. Perkins, Miami, for appellee Whyte.

William O. Yates, Miami Shores, for appellee Coast Cities Coaches.

Prunty, Olsen & Slotnick, Miami, for receiver.

Before PEARSON, BARKDULL and HENDRY, JJ.

PER CURIAM.

The United States urges that we hold erroneous the trial court's ruling that the appellee, Nelson L. Whyte, had a claim superior in dignity to its claim for internal revenue taxes.

Whyte was the owner of a mortgage given by Coast Cities Coaches, Inc. This mortgage purported to cover all assets of the corporation "including all of the real and personal property which the mortgagor may own or hereafter acquire." Upon foreclosure of the mortgage a...

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