DAVIS v. U.S.

No. 87-3271.

705 F.Supp. 446 (1989)

Steven V. DAVIS and Judith A. Davis, Plaintiffs, v. UNITED STATES of America Internal Revenue Service, Gillian Rongey, Defendants.

United States District Court, C.D. Illinois, Springfield Division.

February 7, 1989.


Attorney(s) appearing for the Case

Hinshaw, Culbertson, Moelmann, Hoban & Fuller, Springfield, Ill., Hinshaw, Culbertson, Moelmann, Hoban & Fuller, Chicago, Ill., for plaintiffs.

James A. Lewis, Asst. U.S. Atty., Springfield, Ill., Debra L. Stefanik, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, D.C., Barbara Fritsche, Jacksonville, Ill., for defendants.


OPINION

RICHARD MILLS, District Judge:

Cross motions for summary judgment.

Both must be denied.

This cause must proceed to trial.

Facts

This case involves a mixture of the unique Illinois land holding device called a land trust,1 the all-encompassing scope of the federal tax lien, and an unreported name change. Both the Plaintiffs and the Internal Revenue Service claim priority...

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