MEMORANDUM OPINION AND ORDER
GETZENDANNER, District Judge:
Plaintiffs Federal Savings and Loan Insurance Corporation, a corporate instrumentality of the United States of America ("FSLIC as corporation"), and Federal Savings and Loan Insurance Corporation as receiver of Apollo Savings & Loan Association ("FSLIC as receiver") have brought this action against the defendant Director of Revenue for the State of Illinois Department of Revenue. Plaintiffs seek...
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