Legal Opinion
United States v. Northern Trust Co.
District Court, N.D. Illinois
Decided February 29, 2000No. 98 C 7272, 98 C 8217PublishedCited by 7 opinions
1Opinion of the Court
MEMORANDUM AND ORDER
MORAN, Senior District Judge.
On December 22, 1998, the government filed two complaints pursuant to Internal Revenue Code (“IRC”) § 7405 to recover tax refunds issued to the Inland Steel Industries Pension Trust (Inland Trust) (98 C 8217) and the Caterpillar Tractor Company Master Trust (Caterpillar Master Trust) (98 C 7272). The Northern Trust Company (Northern Trust), the named defendant in both actions, served as trustee and securities lending agent for both Inland Trust and Caterpillar Master Trust (collectively “the trusts”) during the taxable years in question. 1 In…
2Cases cited19 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Howard Wool v. Tandem Computers Incorporated, Robert C. Marshall, Henry v. Morgan, and James G. TreybigCourt of Appeals for the Ninth Circuit · 1987
- United States v. WurtsSupreme Court of the United States · 1938
- Bankers Trust Company, Cross-Appellee v. Old Republic Insurance Company, Cross-AppellantsCourt of Appeals for the Seventh Circuit · 1992
- Armour & Co. v. Wilson & Co., Inc.Court of Appeals for the Seventh Circuit · 1960
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3Cited by7 opinions
- United States v. Northern Trust Company, as Trustee of the Caterpillar Incorporated Master Trust and the Inland Steel Industries Pension TrustCourt of Appeals for the Seventh Circuit · 2004
- John E. Lane, Iii, Estate of Beverly W. Powell v. United States of America, John E. Lane, Iii, Estate of Beverly W. Powell v. United StatesCourt of Appeals for the Fourth Circuit · 2002
- NPR Investments, L.L.C. Ex Rel. Roach v. United StatesCourt of Appeals for the Fifth Circuit · 2014
- Estate of Powell v. United StatesDistrict Court, W.D. Virginia · 2001
- Estate of Powell v. United StatesDistrict Court, W.D. Virginia · 2001
2 more not listed; retrieve them via the Exa API.