Prodigy Centers/Atlanta v. T-C Associates

Benham, Chief Justice.

The United States Court of Appeals for the Eleventh Circuit has certified a question of Georgia law to this Court pursuant to Georgia constitutional and statutory authorization. 1983 Ga. Const., Art. VI, Sec. VI, Par. TV; OCGA § 15-2-9 (a). The question arises in an appeal from the grant of summary judgment by the United States District Court for the Northern District of Georgia which gave priority to a judgment lien over a federal tax lien filed by the Internal Revenue Service. We have been asked to determine “whether a partnership interest in a limited partnership is a…