913 F.3d 1010
11th Cir.2019Background
- In 1998 Anthony Saccullo executed and recorded a deed conveying his Florida property to an irrevocable trust for his son Mark, but the deed was witnessed by only one person (Florida law required two), making it defective.
- By operation of Fla. Stat. § 95.231(1), a recorded instrument with such technical defects is "shall be held to have its purported effect" five years after recording, absent fraud, adverse possession, or pending litigation.
- Anthony died in December 2005; the IRS assessed estate tax against his estate in 2007 and later filed tax-lien notices and sought foreclosure on the Property.
- Mark argued the § 95.231 cure operated automatically in December 2003, so the Property had left Anthony’s estate before his death and therefore was not subject to the IRS lien. The government contended the statute either did not cure the witnessing defect or required an adjudication to take effect, and also relied on the nullum tempus/Summerlin principle to avoid the statute as a limitations bar against the United States.
- The district court sided with the government, but the Eleventh Circuit reversed, holding § 95.231(1) is self-executing and cured the deed in 2003, so the United States’ claim never vested and Summerlin did not apply.
Issues
| Issue | Plaintiff's Argument (Saccullo) | Defendant's Argument (United States) | Held |
|---|---|---|---|
| Whether the missing witness is a defect § 95.231(1) cures | Missing witness is precisely the technical defect the statute cures | Deed is incurable or statute does not apply to this defect | Court: § 95.231(1) does cure a missing witness defect |
| Whether § 95.231(1) is self-executing or requires adjudication | Cure is automatic after five years; deed became valid in Dec 2003 by operation of law | "Shall be held" requires a judicial/administrative "holding" before title transfers | Court: § 95.231(1) is self-executing; cure occurred in Dec 2003 |
| Whether Summerlin (nullum tempus) prevents application of § 95.231(1) against the United States | Summerlin inapplicable because cure occurred before the United States acquired any claim | Summerlin bars state limitations or curative statutes from defeating U.S. claims | Court: Summerlin does not apply because the U.S. never acquired a vested claim; property left the estate before death |
| Remedy: Whether IRS liens can be foreclosed on the Property | Property was not part of the estate when claim accrued; liens cannot reach it | Liens attach because deed remained defective and in estate | Court: Reverse district court; Property left estate in 2003, so foreclosure cannot reach it (remand) |
Key Cases Cited
- United States v. Summerlin, 310 U.S. 414 (1940) (establishes nullum tempus rule barring state time bars against existing federal claims)
- Guaranty Trust Co. of N.Y. v. United States, 304 U.S. 126 (1938) (nullum tempus inapplicable where the United States’ claim had a pre-existing infirmity or never vested)
- United States v. Thompson, 98 U.S. 486 (1878) (recognizes nullum tempus as an incident of sovereign authority)
- Earp & Shriver, Inc. v. Earp, 466 So. 2d 1225 (Fla. 2d DCA 1985) (Florida appellate decision treating § 95.231(1) as curing subscribing‑witness defects after the statutory period)
- Bresson v. Commissioner, 213 F.3d 1173 (9th Cir. 2000) (interprets Summerlin and Guaranty Trust as complementary: Summerlin protects vested federal claims; it cannot revive claims that never vested)