Saccullo v. United States, No. 17-14546 (11th Cir. 2019)Annotate this Case
Fla. Stat. 95.231, which operates to cure certain defective deeds after the passage of five years, applies to a parcel on which the United States has asserted a federal estate-tax lien. The Eleventh Circuit held that section 95.231(1) cured the deed by operation of law in December 2003, and the property was at that point validly transferred to the trust. Furthermore, the court held that United States v. Summerlin, 310 U.S. 414, 416 (1940), was inapplicable here because, by the time the United States asserted its tax lien, the property no longer remained in the estate. Accordingly, the court reversed the district court's grant of summary judgment on the United States' foreclosure claim and remanded for further proceedings.