Equity Investments Partners, Lp v. United States

U.S. Court of Appeals for the Eleventh Circuit April 29, 2010

Equity Investments Partners, Lp v. United States, 604 F.3d 1291 (11th Cir. 2010)

2010 U.S. App. LEXIS 8885; 105 A.F.T.R.2d (RIA) 2179; 2010 WL 1707828

Opinion

PER CURIAM:

Subsequent to the briefing in this case we decided the case of Equity Investment Partners, LP v. Lenz, 594 F.3d 1338 (11th Cir. 2010). Having requested and received supplemental briefing in this case from the parties, it is clear that the district court relied upon a legal principle that was rejected by our court in Lenz in granting summary judgment to the appellee. Accordingly, we REVERSE the judgment of the district court and REMAND the case for further consideration in light of Lenz.

Appellee’s motion to reschedule oral argument from May 13, 2010 to May 11, 2010 is hereby DENIED as moot.

REVERSED AND REMANDED.

Reference

Full Case Name: EQUITY INVESTMENTS PARTNERS, LP, Plaintiff-Counter-Defendant-Appellant, v. UNITED STATES of America, Internal Revenue Service, Defendant-Counter-Claimant-Appellee, Randolph Lenz, Defendant-Counter-Defendant Appellant, Equity Investment Partners, LLC, Counter-Defendant Appellant
Status: Published