Trust No. 5238 and v. Bayway Isles Homeowners Club, Inc. And

DISTRICT COURT OF APPEAL OF FLORIDA SECOND DISTRICT TRUST NO. 5238 and STATEWIDE HOLDINGS, LLC, as Trustee, Appellant, v. BAYWAY ISLES HOMEOWNERS CLUB INC.; MATTHEW MEREDITH, Trustee/Grantor of the Meredith Guarantee Trust U/T/D 11/11/2000 and as restated 12/8/2016; MATTHEW WALKER MEREDITH; and UNITED STATES DEPARTMENT OF TREASURY – INTERNAL REVENUE SERVICE, Appellees. No. 2D23-295 October 20, 2023 Appeal pursuant to Fla. R. App. P. 9.130 from the Circuit Court for Pinellas County; Edwin Bryant Jagger, Judge. Gregory Bryl, Sunny Isles Beach, for Appellant. Sheila M. Lake of Lake Law Firm, P.A., St. Petersburg, Tampa, for Appellee Bayway Isles Homeowners Club, Inc. Roger B. Handberg, United States Attorney, Sean Siekkinen, Assistant United States Attorney, Julia R. Kapusta, Assistant United States Attorney, and Holly L. Gershow, Assistant United States Attorney, Tampa, for the United States Department of Treasury – Internal Revenue Service. No appearance for Appellee Matthew Meredith. PER CURIAM. Affirmed. LaROSE, KHOUZAM, and SMITH, JJ., Concur. Opinion subject to revision prior to official publication. -2-