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FORT WALTON ROOFING & MAINTENANCE CO. v. SHELBY MUTUAL INSURANCE COMPANY

No. MM-65.

372 So.2d 971 (1979)

FORT WALTON ROOFING AND MAINTENANCE COMPANY, INC., Appellant, v. The SHELBY MUTUAL INSURANCE COMPANY, Appellee.

District Court of Appeal of Florida, First District.

June 26, 1979.

Attorney(s) appearing for the Case

Michael Jones of Selby, Chesser, Wingard & Barr, Fort Walton Beach, for appellant.

Richard M. Denney of Timmel & Simpson, Fort Walton Beach, for appellee.

PER CURIAM.

The debtor, Fort Walton Roofing and Maintenance Company, Inc., argues that funds held by the garnishee which were designated "trustee special fund in trust for U.S. under Sec. 7512 IRC", and which represented proper amounts of social security and withholding taxes, were not garnishable. We agree. The fund was properly established and managed by the debtor pursuant to Title 26 U.S.C. § 7512, which specifically provides that the fund is a special fund...

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