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PRODIGY CENTERS/ATLANTA NO. 1 L.P. v. T-C ASSOCIATES, LTD.

No. 95-9448.

147 F.3d 1324 (1998)

PRODIGY CENTERS/ATLANTA NO. 1 L.P.; Prodigy Centers No. 2 L.P., Plaintiffs-Appellees, v. T-C ASSOCIATES, LTD., etc., Defendant-Appellee, United States of America, Defendant-Appellant.

United States Court of Appeals, Eleventh Circuit.

July 29, 1998.

Attorney(s) appearing for the Case

Sean O'Connor, Gary R. Allen, William S. Estabrook, Loretta C. Argrett, Sarah K. Knutson, Tax Div., U.S. Dept. of Justice, Washington, DC, for Defendant-Appellant.

Fredric Chaiken, Kaufman & Chaiken, Atlanta, GA, for Plaintiffs-Appellees.

William R. Wildman, Alfred A. Lindseth, Sutherland, Asbill & Brennan, Atlanta, GA, for Defendant-Appellee.

Before BIRCH, BLACK and CARNES, Circuit Judges.

PER CURIAM:

In this case, the government and T-C Associates ("TCA") assert liens on a distribution to Prodigy Child Development Centers ("PCDC") from a limited partnership. Although TCA obtained a judgment against PCDC before the government recorded its tax lien in 1993, the government argues that TCA's judgment lien did not attach to PCDC's partnership interest until TCA obtained a charging order in 1994, because PCDC's...

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