Legal Opinion
Equity Investment Partners, LP v. Lenz
Court of Appeals for the Eleventh Circuit
Decided January 29, 2010No. 09-11887PublishedCited by 12 opinions
1Opinion of the Court
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 to establish the priority of its tax lien. The district court granted the IRS summary judgment establishing that the tax…
2Cases cited9 opinions
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Larry Bonner v. City of Prichard, AlabamaCourt of Appeals for the Eleventh Circuit · 1981
- Aquilino v. United StatesSupreme Court of the United States · 1960
- Schoenfeld v. BabbittCourt of Appeals for the Eleventh Circuit · 1999
- United States v. Four Parcels of Real Property in Greene and Tuscaloosa Counties in the State of AlabamaCourt of Appeals for the Eleventh Circuit · 1991
4 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
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- Grange Mutual Casualty Company v. Damitra BaisdenCourt of Appeals for the Eleventh Circuit · 2020
- Durr v. ShinsekiCourt of Appeals for the Eleventh Circuit · 2011
- Continental Casualty Company v. Winder Laboratories, LLCCourt of Appeals for the Eleventh Circuit · 2023
- United States v. F. Gordon SpoorCourt of Appeals for the Eleventh Circuit · 2016
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