Hartford Underwriters Insurance Company v. American Tax Lien, LLC and Wheeler Financial, Inc.

IN THE UNITED STATES DISTRICT COURT FOR THE NORTHERN DISTRICT OF ILLINOIS EASTERN DIVISION HARTFORD UNDERWRITERS INSURANCE ) COMPANY, ) ) Plaintiff/Counter-Defendant, ) ) v. ) Case 25 C 14808 ) ) AMERICAN TAX LIEN, LLC and WHEELER ) FINANCIAL, INC., et al., ) ) Defendants/Counter-Plaintiffs. ) Memorandum Opinion and Order The complaint in this action seeks a declaratory judgment that Hartford Insurance Company owes no duty to defend or indemnify its insureds, American Tax Lien, LLC, and Wheeler Financial, Inc., (the “Tax Buyers,” as they are called in the underlying complaints), against class…