Equity Investment Partners, LP v. Karin Lenz, et al.

FILED
U.S. COURT OF APPEALS
ELEVENTH CIRCUIT
APRIL 1, 2011
JOHN LEY
CLERK
[DO NOT PUBLISH]
IN THE UNITED STATES COURT OF APPEALS
FOR THE ELEVENTH CIRCUIT
________________________
No. 10-14032
________________________
D.C. Docket No. 0:08-cv-60630-CMA
EQUITY INVESTMENT PARTNERS, LP,
llllllllllllllllllllllllllllllllllllllll Plaintiff-Counter-
Defendant-Appellant,
versus
KARIN LENZ,
llllllllllllllllllllllllllllllllllllllll Defendant-Cross-
Defendant-Appellee,
UNITED STATES OF AMERICA,
Internal Revenue Service,
llllllllllllllllllllllllllllllllllllllll Defendant-Cross-Claimant-
llllllllllllllllllllllllllllllllllllllll Counter-Claimant-Appellee.
________________________
Appeal from the United States District Court
for the Southern District of Florida
________________________
(April 1, 2011)

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Before BARKETT and HULL, Circuit Judges, and SCHLESINGER, District Judge.*
PER CURIAM:
Equity Investment Partners, LP appeals the district court’s final judgment,
entered after a bench trial, holding that the United States’ federal tax lien on
certain real property located in Florida has priority over Equity’s mortgages on the
same property under 26 U.S.C. § 6323. After hearing witness testimony at trial,
the district court made adverse credibility findings that resolved the factual issues
in this case, and to which we defer. Based thereupon, we find no reversible error
in the district court’s final judgment in favor of the United States.
AFFIRMED.
Honorable Harvey E. Schlesinger, United States District Judge for the Middle District*
of Florida, sitting by designation.
2

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