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MARINE BANK OF CHAMPAIGN-URBANA v. U.S.

No. 88-2164.

739 F.Supp. 1257 (1990)

MARINE BANK OF CHAMPAIGN-URBANA, and Busey Bank, Plaintiffs, Counterclaim-defendants, v. UNITED STATES of America, Defendant, Counterclaimant, v. Michael A. JOHNSON, Additional Counterclaim-defendant.

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

July 5, 1990.

Attorney(s) appearing for the Case

J. Michael O'Byrne, Champaign, Ill., for Marine Bank of Champaign-Urbana.

E. Phillips Knox, Urbana, Ill., for Busey Bank.

Charles Green, U.S. Dept. Justice, Washington, D.C., Frances Hulin, Asst. U.S. Atty., Danville, Ill., for U.S.

Richard Chapin, Danville, Ill., for Michael A. Johnson.

ORDER

BAKER, Chief Judge.

Compre Comm, Inc. was a corporation that did business in Champaign and whose president was Michael Johnson. The plaintiffs, Marine Bank and Busey Bank, extended a line of credit to the corporation and held as security an interest in Compre Comm's accounts receivable. Compre Comm failed to pay payroll taxes to the United States for the last two quarters of 1983 and the first two quarters of 1984. Pursuant to § 6672 of the Internal...

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