Legal Opinion

Davis v. United States

District Court, C.D. Illinois

Decided February 7, 1989No. 87-3271PublishedCited by 13 opinions

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

  1. Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
  2. Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
  3. Adickes v. S. H. Kress & Co.Supreme Court of the United States · 1970
  4. Improvement Company v. MunsonSupreme Court of the United States · 1872
  5. United States v. Security Trust & Savings BankSupreme Court of the United States · 1950

7 more not listed; retrieve them via the Exa API.

3Cited by13 opinions

  1. Bank of Illinois v. Covey (In re Shara Manning Properties, Inc.)United States Bankruptcy Court, C.D. Illinois · 2010
  2. United States v. Buenting (In Re Crystal Cascades Civil, LLC)United States Bankruptcy Appellate Panel for the Ninth Circuit · 2009
  3. Olsen v. Bank One, Rockford, NA (In Re Bruder)District Court, N.D. Illinois · 1997
  4. LMS Holding Co. v. United States Ex Rel. International Revenue Service (In Re LMS Holding Co.)United States Bankruptcy Court, N.D. Oklahoma · 1992
  5. In Re ColeUnited States Bankruptcy Court, D. Massachusetts · 1997

8 more not listed; retrieve them via the Exa API.

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