Equity Investments Partners, LP v. USA, No. 09-14871 (11th Cir. 2010)

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[PUBLISH] IN THE UNITED STATES COURT OF APPEALS FOR THE ELEVENTH CIRCUIT ________________________ FILED U.S. COURT OF APPEALS ELEVENTH CIRCUIT No. 09-14871 APRIL 29, 2010 ________________________ JOHN LEY CLERK D. C. Docket No. 09-60002-CV-ASG EQUITY INVESTMENTS PARTNERS, LP, Plaintiff-CounterDefendant-Appellant, versus UNITED STATES OF AMERICA, INTERNAL REVENUE SERVICE, Defendant-CounterClaimant-Appellee, RANDOLPH LENZ, Defendant-Counter-Defendant Appellant, EQUITY INVESTMENT PARTNERS, LLC, Counter-Defendant Appellant. ________________________ Appeal from the United States District Court for the Southern District of Florida _________________________ (April 29, 2010) Before BIRCH and MARCUS, Circuit Judges, and HODGES,* District Judge. 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. * Honorable Wm. Terrell Hodges, United States District Judge for the Middle District of Florida, sitting by designation. 2

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