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U.S. v. PULLMAN CONST. INDUSTRIES, INC.

No. 92 C 5167.

153 B.R. 539 (1993)

UNITED STATES of America, Defendant-Appellant, v. PULLMAN CONSTRUCTION INDUSTRIES, INC., Plaintiff-Appellee.

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

April 21, 1993.

Attorney(s) appearing for the Case

Victoria S. Crosley, I.R.S., Chicago, IL, Charles J. Cannon, U.S. Dept. of Justice, Tax Div., Washington, DC, for U.S.

James Douglas Newbold, Ill. Atty. Gen.'s Office, Chicago, IL, for Ill. Dept. of Revenue.

Stephen Todd Bobo, Steven Bennett Towbin, David A. Newby, Towbin & Zazove, Ltd., Chicago, IL, for Pullman Const. Ind.

MEMORANDUM OPINION AND ORDER

MAROVICH, District Judge.

Pullman Construction Industries, Inc. and its subsidiaries (collectively "Pullman") filed an adversary complaint to recover tax payments made to defendants, United States of America (the "United States") and the Illinois Department of Revenue. The United States moved to dismiss Count I of the complaint for lack of in personam jurisdiction pursuant to Fed.R.Civ.P. 12(b)(2). Bankruptcy Judge Schmetterer...

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