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Try CasePortal for FreeJ. Lobree finds the trial court improperly concluded that the property owner was entitled to a disbursement of surplus funds from the sale of the painting company's property at a tax deed auction to satisfy federal tax liens against the company. Under the relevant Florida statutes, the owner was not entitled to receive the surplus funds, in part because the record shows the IRS never granted its interest in the property or a federal tax lien to the owner. Reversed.
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