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U.S. v. NORTHERN TRUST CO.

Nos. 98 C 7272, 98 C 8217.

93 F.Supp.2d 903 (2000)

UNITED STATES of America, Plaintiff, v. The NORTHERN TRUST COMPANY, as Trustee of the Caterpillar Tractor Company Master Trust, Defendant. United States of America, Plaintiff, v. The Northern Trust Company, as Trustee of the Inland Steel Industries Pension Trust, Defendant.

United States District Court, N.D. Illinois, Eastern Division.

February 29, 2000.

Attorney(s) appearing for the Case

Samuel D. Brooks, United States Atty's Office, Chicago, IL, Stacy Hallet, Donald J. Gavin, United States Dept. of Justice, Washington, DC, for plaintiff.

Jeffrey E. Stone, Steven Samuel Scholes, Matthew F. Kluchenek, McDermott, Will & Emery, Chicago, IL for defendant.

MEMORANDUM AND ORDER

MORAN, Senior District Judge.

On December 22, 1998, the government filed two complaints pursuant to Internal Revenue Code ("IRC") § 7405 to recover tax refunds issued to the Inland Steel Industries Pension Trust (Inland Trust) (98 C 8217) and the Caterpillar Tractor Company Master Trust (Caterpillar Master Trust) (98 C 7272). The Northern Trust Company (Northern Trust)...

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