EQUITY INVESTMENT PARTNERS, LP v. LENZ

No. 09-11887.

594 F.3d 1338 (2010)

EQUITY INVESTMENT PARTNERS, LP, Plaintiff-Counter-Defendant-Appellant, v. Karin LENZ, Defendant-Cross-Defendant-Appellee, United States of America, Internal Revenue Service, Defendant-Cross-Claimant-Counter-Claimant-Appellee.

United States Court of Appeals, Eleventh Circuit.

January 29, 2010.


Attorney(s) appearing for the Case

Eric Allan Lee, Lee & Amtzis, P.L., Boca Raton, FL, for Plaintiff.

Carol A. Barthel, Randolph L. Hutter, Jonathan S. Cohen, Bruce R. Ellisen, U.S. Dept. of Justice, App. Tax Div., Washington, DC, for Defendants.

Before WILSON and COX, Circuit Judges, and RESTANI, Judge.


COX, Circuit Judge:

Equity Investment Partners, LP ("Equity") claims to hold a security interest in certain real property owned by Karin Lenz ("Karin"). The Internal Revenue Service ("IRS") placed a lien on the real property due to Karin's and her husband's unpaid tax liabilities. Equity filed an action against Karin and the United States seeking to foreclose its mortgage and to establish the priority of its security interest over the federal tax lien. The IRS counterclaimed...

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