United States of America v. Gerald I. Katz; Sheila Katz

UNPUBLISHED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Affirmed by unpublished per curiam opinion.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

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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Unpublished opinions are not binding precedent in this circuit.

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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-cv-
02107-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

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