Legal Opinion
Straus v. United States
Court of Appeals for the Seventh Circuit
Decided November 17, 1999No. 99-1237PublishedCited by 6 opinions
1Opinion of the Court
FLAUM, Circuit Judge.
The State of Illinois, by and through the Illinois Department of Revenue, appeals a grant of summary judgment entered in favor of the United States of America in an interpleader action removed to federal district court under 28 U.S.C. §§ 1441, 1444. The parties dispute the priority of tax hens against the remaining funds of an insolvent debtor whose assets were liquidated under an assignment for the benefit of creditors. The District Court for the Northern District of Illinois held that under the Federal Insolvency Statute, 31 U.S.C. § 3713(a)(1), the United States’ tax…
2Cases cited11 opinions
- United States v. City of New BritainSupreme Court of the United States · 1954
- United States v. Gilbert Associates, Inc.Supreme Court of the United States · 1953
- Cook County National Bank v. United StatesSupreme Court of the United States · 1883
- United States v. VermontSupreme Court of the United States · 1964
- Thelusson v. SmithSupreme Court of the United States · 1817
6 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Airadigm Communications, Inc. v. Federal Communications CommissionUnited States Bankruptcy Court, W.D. Wisconsin · 2006
- Anita Straus, Not Individually, but as Assignee for the Benefit of Tasemkin, Inc., an Illinois Corporation v. The United States of America, and the State of Illinois, by and Through the Illinois Department of RevenueCourt of Appeals for the Seventh Circuit · 1999
- Brian Hilvety v. R. MitchellCourt of Appeals for the Seventh Circuit · 2009
- Hilvety v. MitchellCourt of Appeals for the Seventh Circuit · 2009
- Hilvety v. MitchellCourt of Appeals for the Seventh Circuit · 2009
1 more not listed; retrieve them via the Exa API.