[DO NOT PUBLISH]

IN THE UNITED STATES COURT OF APPEALS FILED FOR THE ELEVENTH CIRCUIT U.S. COURT OF APPEALS ________________________ ELEVENTH CIRCUIT FEBRUARY 13, 2008 No. 07-14888 THOMAS K. KAHN Non-Argument Calendar CLERK ________________________

D. C. Docket No. 07-01190-CV-CAP-1 BKCY No. 01-88200-BKC-PW

In Re: HOSPITALITY VENTURES/LAVISTA,

Debtor. _____________________________________________

HOSPITALITY VENTURES/LAVISTA,

Plaintiff,

versus

HEARTWOOD II, LLC, VESTA HOLDINGS I, LLC, VESTA HOLDINGS, INC.,

Defendants-Third Party- Plaintiffs-Appellees,

versus DEKALB COUNTY, TAX COMMISSIONER OF DEKALB COUNTY, Claudia G. Lawson,

Third Party-Defendants- Appellants.

________________________

Appeal from the United States District Court for the Northern District of Georgia _________________________

(February 13, 2008)

Before BIRCH, DUBINA and WILSON, Circuit Judges.

PER CURIAM:

After reviewing the record and the parties’ briefs, we conclude that the

bankruptcy court properly exercised subject-matter jurisdiction over Heartwood’s

claim against DeKalb County. We find no error, therefore, in either the district

court’s adoption of the bankruptcy court’s proposed findings of fact and

conclusions of law or its entry of judgment in Heartwood’s favor. DeKalb

County’s additional arguments, moreover, are meritless. Accordingly, we affirm.

AFFIRMED.

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