Davis v. United States
District Court, C.D. Illinois
1Opinion of the Court
OPINION
RICHARD MILLS, District Judge:
Cross motions for summary judgment.
Both must be denied.
This cause must proceed to trial.
Facts
This case involves a mixture of the unique Illinois land holding device called a land trust, 1 the all-encompassing scope of the federal tax lien, and an unreported name change. Both the Plaintiffs and the Internal Revenue Service claim priority interests in real property once owned by Defendant Gillian Rongey. Between the Internal Revenue Service (hereinafter IRS) and the Davises, there can be no real winner. For now, though, we must postpone making the hard…
2Cases cited12 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Adickes v. S. H. Kress & Co.Supreme Court of the United States · 1970
- Improvement Company v. MunsonSupreme Court of the United States · 1872
- United States v. Security Trust & Savings BankSupreme Court of the United States · 1950
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- LMS Holding Co. v. United States Ex Rel. International Revenue Service (In Re LMS Holding Co.)United States Bankruptcy Court, N.D. Oklahoma · 1992
- In Re ColeUnited States Bankruptcy Court, D. Massachusetts · 1997
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