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GULF LIFE INSURANCE COMPANY v. NEWELL'S INC.

No. 2455.

226 So.2d 858 (1969)

GULF LIFE INSURANCE COMPANY, a Corporation, Appellant, v. NEWELL'S INCORPORATED, a Corporation; Elliott C. Newell; Joseph C. McClure; Brevard Truck Center, Inc., a Corporation; First National Bank of Eau Gallie, a Corporation; State of Florida; Florida Industrial Commission; Sentinal Star Company, a Corporation; United States of America, Appellees.

District Court of Appeal of Florida. Fourth District.

September 29, 1969.

Attorney(s) appearing for the Case

Oval Barry Boone and Clyde A. Reese, Jr., of Rogers, Towers, Bailey, Jones & Gay, Jacksonville, for appellant.

William D. Ruckelshaus, Asst. Atty. Gen., Edward F. Boardman, U.S. Atty., and Daniel Joseph, U.S. Dept. of Justice, Washington, D.C., for appellee the United States.

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...

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