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IN RE CAVANAUGH

Bankruptcy No. 88 B 9317, Adv. No. 89 A 713.

153 B.R. 224 (1993)

In re Terrence M. CAVANAUGH, Debtor. BANK OF LYONS, a corporation organized and existing under the laws of the State of Illinois, Plaintiff, v. Terrence M. CAVANAUGH, Harris Bank Hinsdale, the United States of America, and James E. Dvorak, Chapter 7 Trustee, Defendants.

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

April 13, 1993.

Attorney(s) appearing for the Case

David Giangrossi, Chicago, IL, for plaintiff.

John Lindquist, Chicago, IL, for defendant.

MEMORANDUM OPINION AND ORDER

ROBERT E. GINSBERG, Bankruptcy Judge.

This matter is before the court on cross motions for summary judgment of the Internal Revenue Service and the Bank of Lyons on the Bank of Lyons' complaint to determine the relative priority of the lien claims of the Bank of Lyons and the Internal Revenue Service (the "United States") in the proceeds of property sold by the Trustee, James...

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