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DIMMITT & OWENS FINANCIAL, INC. v. UNITED STATES

No. 85-1059.

787 F.2d 1186 (1986)

DIMMITT & OWENS FINANCIAL, INC., Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Seventh Circuit.

Decided April 9, 1986.

Attorney(s) appearing for the Case

Howard J. DePree, Bates, DePree, Bard & Wilson, Chicago, Ill., for plaintiff-appellant.

Murray S. Horwitz, Asst. Atty. Gen., Dept. of Justice, Tax Div., Washington, D.C., for defendant-appellee.

Before POSNER and FLAUM, Circuit Judges, and ESCHBACH, Senior Circuit Judge.

POSNER, Circuit Judge.

This case involves the validity of a federal tax lien, and a jurisdictional and a procedural question. The case grows out of assessments that the Internal Revenue Service made in April 1979 against Unique Industries, Inc., for unpaid taxes. In July the Service filed a federal tax lien with the Recorder of Deeds of DuPage County, Illinois (and also, a few days later, in California but arguably in the wrong office — a point of some significance...

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