Illinois Department of Revenu v. First Community Financial Bank

In the United States Court of Appeals For the Seventh Circuit ____________________ No. 17-1575 ILLINOIS DEPARTMENT OF REVENUE, Appellant, v. HANMI BANK AND EUGENE CRANE, TRUSTEE, Appellees. ____________________ Appeal from the United States Bankruptcy Court for the Northern District of Illinois, Eastern Division. No. 12-49658 — Timothy A. Barnes, Bankruptcy Judge. ____________________ No. 17-2004 ILLINOIS DEPARTMENT OF REVENUE, Appellant, v. FIRST COMMUNITY FINANCIAL BANK, Appellee. ____________________ Appeal from the United States Bankruptcy Court for the Northern District of Illinois,…