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U.S. v. HYNES

Nos. 91-3400, 91-3478.

20 F.3d 1437 (1994)

UNITED STATES of America, Plaintiff-Appellee, Cross-Appellant, v. Thomas C. HYNES, Assessor of Cook County, Illinois, Edward J. Rosewell, County Treasurer and Ex Officio County Collector of Cook County, and the County of Cook, Illinois, Defendants-Appellants, Cross-Appellees.

United States Court of Appeals, Seventh Circuit.

Reargued February 8, 1994.

Decided April 5, 1994.

Attorney(s) appearing for the Case

Eileen M. Marutzky, Asst. U.S. Atty., James B. Burns, Office of U.S. Atty., Crim. Div., Chicago, IL, Gary R. Allen, David E. Carmack, Dept. of Justice, Tax Div., Appellate Section, David M. Katinsky, Shirley D. Peterson, Dept. of Justice, Antitrust Div., John J. McCarthy (argued), David M. Katinsky, Edward J. Snyder, Dept. of Justice, Tax Div., Richard A. Correa, Dept. of Justice, Tax Div., Appellate Section, Washington, DC, for plaintiff-appellee.

Karen Dimond, Office of State's Atty. of Cook County, Mark R. Davis (argued), O'Keefe, Ashenden, Lyons & Ward, Chicago, IL, for defendants-appellants.

Before POSNER, Chief Judge, and FAIRCHILD, CUMMINGS, BAUER, CUDAHY, COFFEY, FLAUM, EASTERBROOK, RIPPLE, MANION, KANNE, and ROVNER, Circuit Judges.

Reargued En Banc February 8, 1994.

FAIRCHILD, Circuit Judge.

The Harold Washington Social Security Center and the Federal Archives and Records Center, both located in Chicago (which is in Cook County, Illinois), were constructed on land to which the federal government has title. The government does not yet have title to the buildings, which were constructed pursuant to installment contracts authorized by 40 U.S.C. § 602a. Legal title is held by a third...

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