Legal Opinion

American National Bank & Trust Co. v. Thomas

Appellate Court of Illinois

Decided May 22, 1997No. 2-96-0833PublishedCited by 12 opinions

1Opinion of the CourtJustice Inglis

This action arose from a suit brought to quiet title to the beneficial interest in an Illinois land trust on which third-party defendant, the Internal Revenue Service (IRS), claims a lien for the unpaid income taxes of third-party plaintiff, Robert C. Thomas, Sr. (Thomas, Sr.). Third-party plaintiffs, Thomas, Sr., Grazyna Thomas, Robert C. Thomas, Jr., and Lynn Trotter (collectively, plaintiffs), appeal from the order of the circuit court granting the IRS’ motion to dismiss for lack of jurisdiction pursuant to section 2 — 619(a)(1) of the Code of Civil Procedure (735 ILCS 5/2 — -619(a)(1)…

2Cases cited5 opinions

  1. Gaylon L. Harrell v. United StatesCourt of Appeals for the Seventh Circuit · 1993
  2. Village of Riverwoods v. BG Ltd. PartnershipAppellate Court of Illinois · 1995
  3. Amwest Surety Insurance Company v. United StatesCourt of Appeals for the Seventh Circuit · 1994
  4. Fidelity and Deposit Company of Maryland v. City of Adelanto United States Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1996
  5. Shramuk v. SnyderAppellate Court of Illinois · 1996

3Cited by12 opinions

  1. B and B Land Acquisition, Inc. v. MandellAppellate Court of Illinois · 1999
  2. Dreyfus v. Ameritech Mobile Communications, Inc.Appellate Court of Illinois · 1998
  3. Russell v. Kinney Contractors, Inc.Appellate Court of Illinois · 2003
  4. Carrera v. SmithAppellate Court of Illinois · 1999
  5. Labor World, Inc. v. Just Parts, Inc.Appellate Court of Illinois · 2000

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