Nehf v. United States

MEMORANDUM OPINION

Cross-Motions for Summary Judgment

MAROVITZ, District Judge.

This is an action to recover $15,814.58 allegedly “illegally seized” by defendants and “there is here involved the question of priority of claims on these monies.” Complaint, Ifjf 7, 10. While the Complaint (jf 6) alleges the money was held pursuant to a tax levy on the Chicago Land Clearance Commission, the parties have stipulated that no money was received by defendants pursuant to the levy. Stipulation of Facts, j[ 18. To the extent plaintiffs have any valid claim, it must rest on grounds other than those alleged.…