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U.S. v. McGURN

No. 77390.

596 So.2d 1038 (1992)

UNITED STATES of America, Appellant, v. Kenneth R. McGURN, et ux., Appellees.

Supreme Court of Florida.

April 2, 1992.

Attorney(s) appearing for the Case

Shirley D. Peterson, Asst. Atty. Gen., Gary R. Allen, David English Carmack and Kenneth W. Rosenberg, Attys., Tax Div., Dept. of Justice, Washington, D.C., Kenneth W. Sukhia, U.S. Atty. and R. Timothy Jansen, Asst. U.S. Atty., Tallahassee, for appellant.

Linda C. McGurn, Gainesville, for appellees.

OVERTON, Justice.

This cause is before this Court upon the following certified question from the United States Court of Appeals for the Eleventh Circuit:

WHETHER THE RECORDING OF A SECURITY INTEREST WITH THE FLORIDA DIVISION OF ALCOHOLIC BEVERAGES AND TOBACCO PURSUANT TO SECTION 561.65, FLA. STAT., IS SUFFICIENT UNDER FLORIDA LAW TO PERFECT THAT INTEREST AGAINST A SUBSEQUENT JUDGMENT LIEN.

McGurn v. Whiskey Creek, Inc., 924...

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