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DEPARTMENT OF REVENUE v. OWENS

No. 5D02-629.

845 So.2d 1030 (2003)

DEPARTMENT OF REVENUE, etc., et al., Appellant(s), v. Tracy OWENS and Cassandra Owens, Appellee(s).

District Court of Appeal of Florida, Fifth District.

May 30, 2003.

Attorney(s) appearing for the Case

Charles J. Crist, Jr., Attorney General, Tallahassee, and William H. Branch, Assistant Attorney General, Tallahassee, for Appellant(s).

Daniel D. Mazar of Mead & Mazar, Winter Park, for Appellee(s).

MONACO, J.

The Florida Department of Revenue ("DOR") appeals from the final summary judgment entered below in favor of the appellees, Tracy and Cassandra Owens. The trial court in its judgment found that the Owens possessed a joint account by the entireties and that DOR was, therefore, precluded from maintaining liens against the account on behalf of three women who were trying to collect child support arrearages from Tracy Owens.

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