United States v. Stout

ORDER

The United States filed a complaint to foreclose a federal tax hen that attached to Paul Stout’s right to receive pension payments from The Northern Trust Company under the Quaker Oats Company Retirement Plan. The district court granted the United States’ motion for summary judgment, entering judgment in the amount of $466,204.44 and ordering that Northern Trust thereafter pay Stout’s monthly pension benefit of $711.88 directly to the United States. On appeal, Stout generally contests the validity and constitutionality of the judgment underlying the lien. But the Tax Court issued its…