Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-ca4-15-01220/USCOURTS-ca4-15-01220-0/pdf.json

Nature of Suit Code: 870
Nature of Suit: Tax Suits
Cause of Action: 

---

UNPUBLISHED

UNITED STATES COURT OF APPEALS

FOR THE FOURTH CIRCUIT

No. 15-1220

UNITED STATES OF AMERICA,

Plaintiff - Appellee,

v.

GERALD I. KATZ; SHEILA KATZ,

Defendants – Appellants,

and

COMPTROLLER OF THE TREASURY OF THE STATE OF MARYLAND; SEVERN 

SAVINGS BANK,

Defendants.

Appeal from the United States District Court for the District of 

Maryland, at Greenbelt. J. Frederick Motz, Senior District 

Judge. (8:11-cv-02107-JFM)

Submitted: November 23, 2015 Decided: December 8, 2015

Before KING, DIAZ, and FLOYD, Circuit Judges.

Affirmed by unpublished per curiam opinion.

Peter F. Axelrad, N. Tucker Meneely, COUNCIL, BARADEL, KOSMERL & 

NOLAN, P.A., Annapolis, Maryland, for Appellants. Rod J. 

Rosenstein, United States Attorney, Baltimore, Maryland; 

Caroline D. Ciraolo, Acting Assistant Attorney General, Robert

Appeal: 15-1220 Doc: 28 Filed: 12/08/2015 Pg: 1 of 3
2

W. Metzler, Richard Caldarone, Tax Division, UNITED STATES

DEPARTMENT OF JUSTICE, Washington, D.C., for Appellee.

Unpublished opinions are not binding precedent in this circuit.

Appeal: 15-1220 Doc: 28 Filed: 12/08/2015 Pg: 2 of 3
3

PER CURIAM:

Gerald I. Katz and Sheila Katz appeal from the district 

court’s order denying their motion for reconsideration of a 

prior order denying their motion to stay enforcement of an order 

permitting the United States to foreclose federal tax liens on 

certain real property. We have reviewed the record and find no 

reversible error. Accordingly, we affirm for the reasons stated 

by the district court. United States v. Katz, No. 8:11-cv02107-JFM (D. Md. Dec. 30, 2014). We dispense with oral 

argument because the facts and legal contentions are adequately 

presented in the materials before this court and argument would 

not aid the decisional process.

AFFIRMED

Appeal: 15-1220 Doc: 28 Filed: 12/08/2015 Pg: 3 of 3