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DIMMITT & OWENS FINANCIAL v. UNIQUE INDUSTRIES

No. 79 C 4804.

589 F.Supp. 14 (1983)

DIMMITT & OWENS FINANCIAL, INC., Plaintiff, v. UNIQUE INDUSTRIES, INC., Allen Speciality Company, Dudley Olsen, and United States of America, Defendants.

United States District Court, N.D. Illinois E.D.

July 7, 1983.

Attorney(s) appearing for the Case

Howard J. DePree, Bates, DePree, Bard & Wilson, Chicago, Ill., Hugh L. Fisher, Fisher, Gerhardt, Crampton & Groh, Birmingham, Mich., for plaintiff.

Allen R. Mass, Trial Atty., Tax Div. Dept. of Justice, Terri E. Schapiro, Dept. of Justice, Washington, D.C., for defendants.

DECISION

McMILLEN, District Judge.

Both parties have filed motions for summary judgment in this case, plaintiff seeking to set aside and enjoin the enforcement of a tax levy against Unique Industries, Inc. and defendant United States of America as counterplaintiff seeking to enforce its tax levy by foreclosing its liens against defendant Unique Industries, Inc. We find and conclude that Unique's principal executive office was located in Illinois which requires...

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