United States v. Lewis

MEMORANDUM AND ORDER ON CROSS MOTIONS FOR SUMMARY JUDGMENT

ROBSON, District Judge.

The priority of right between the Federal Government, pursuant to a lien and notice of levy for income taxes, and the taxpayer’s divorced wife-grantee under a divorce settlement, to a residence held under an Illinois land trust, is raised by the cross motions for summary judgment.

The interpretation to be given the Illinois Supreme Court decision of Chicago Federal Savings and Loan Association v. Cacciatore, 25 Ill.2d 535, 185 N.E.2d 670 (1962), is critical to a determination of the rights of the parties.

There is…