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U.S. v. A.F. CO. OF ILLINOIS

No. 89 C 825.

732 F.Supp. 933 (1990)

UNITED STATES of America, Plaintiff, v. A.F. COMPANY OF ILLINOIS, formerly known as Brookline Industries, Inc.; Yale Security, Inc.; and Henry Soss & Company, Inc., Defendants.

United States District Court, N.D. Illinois, E.D.

March 15, 1990.

Attorney(s) appearing for the Case

Karen Smith, Tax Div., Dept. of Justice, Washington, D.C., for plaintiff.

Frederick M. Steiger, Karfeld, Mertz, Frapolli & Steiger, St. Louis, Mo., for defendants.

MEMORANDUM OPINION

BRIAN BARNETT DUFF, District Judge.

The United States of America has sued A.F. Company of Illinois, Yale Security, Inc., and a corporation which Yale owns, Henry Soss & Company, Inc., under 26 U.S.C. §§ 7401 and 7403 (1982), as amended, to set aside a sale of assets among the defendants and to foreclose on federal tax liens. A.F. has not appeared in this action, but Yale and Soss have. The parties have filed cross-motions...

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