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IN RE MARKOS GURNEE PARTNERSHIP

Bankruptcy Nos. 91 B 17242, 91 B 18792 and 91 B 18793. Adv. No. 93 A 00902.

163 B.R. 124 (1993)

In re MARKOS GURNEE PARTNERSHIP, Diplomat North, Inc., and PCS Hotels, Debtors. STATE OF ILLINOIS, DEPARTMENT OF REVENUE, Plaintiff, v. Catherine STEEGE, in her capacity as Trustee of the Estates of Markos Gurnee Partnership, Diplomat North, Inc., and PCS Hotels, Defendants.

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

December 7, 1993.

Attorney(s) appearing for the Case

Catherine Steege, Jerry L. Switzer, Jr., Jenner & Block, Chicago, IL, Chapter 7 Trustee.

Jeffrey Stange & Associates, Wilmette, IL, for debtors.

Alex Terras, Rusty Payton, Burke, Wilson & McIlvaine, Chicago, IL.

Jeffrey R. Liebman, Dardick & Denlow, Chicago, IL.

Mike Desmond, U.S. Trustee's Office, Chicago, IL.

James Newbold, Illinois Dept. of Revenue, Chicago, IL, for Illinois Dept. of Revenue.

Joel A. Schechter, Grossman, Mitzenmacher & Schechter, Chicago, IL, Chapter 11 Trustee.

Scott L. Hammel, Sonnenschein, Nath & Rosenthal, Chicago, IL.

MEMORANDUM OF DECISION

EUGENE R. WEDOFF, Bankruptcy Judge.

This adversary proceeding puts into question whether two tax laws of the State of Illinois — the Hotel Operators' Occupation Tax Act and the Use Tax Act — create trusts in funds collected pursuant to their terms. The question arises in the bankruptcy of three related entities that owned a hotel and a restaurant business. The cases began in Chapter 11 of the Bankruptcy Code, and the...

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