Callahan v. Chicago Series of Lockton Companies, LLC

MEMORANDUM OPINION AND ORDER

Robert W. Gettleman, United States District Judge

Plaintiff Susan Callahan (“Susan”), as trustee of the Callahan Children Edu*1010cational Support Trust (the “Trust”), filed a four-count complaint against the United States of America and the Chicago Series of Lockton Companies, LLC (“Lockton”), contesting an Internal Revenue Service (“IRS”) tax levy on a note in favor of Susan’s former husband John Callahan (“John”) in the original sum of $574,855.20 (the “Lockton Note”). Counts I through III are against the United States for return of allegedly wrongfully levied…