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HUDSON v. CATERPILLAR TRACTOR CO.

No. 4-83-0157.

117 Ill. App.3d 720 (1983)

453 N.E.2d 880

ROBERT W. HUDSON et al., Plaintiffs-Appellees, v. CATERPILLAR TRACTOR COMPANY, Defendant-Appellant — (Mid-America Contractors & Builders, Inc., Defendant).

Appellate Court of Illinois — Fourth District.

Opinion filed August 25, 1983.

Attorney(s) appearing for the Case

Hull, Campbell, Robinson & Gendry, of Decatur (Thomas W. Gendry, of counsel), for appellant.

Welsh, Kehart, Shafter & Hughes, P.C., of Decatur, for appellees.

Judgment affirmed.

JUSTICE GREEN delivered the opinion of the court:

• 1 This case concerns a suit for enforcement of a subcontractor's mechanic's lien against an owner of real estate which has been improved pursuant to a contract with a general contractor. The owner contends that it is entitled to a reduction in the amount of the lien, because of payments it voluntarily made to the United States after receiving notice that the United States had a tax...

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