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STRAUS v. U.S.

No. 99-1237.

196 F.3d 862 (1999)

Anita STRAUS, not individually, but as Assignee for the benefit of Tasemkin, Inc., an Illinois Corporation, Plaintiff-Appellee, v. The UNITED STATES of America, Defendant-Appellee, and The State of Illinois, by and through the Illinois Department of Revenue, Defendant-Appellant.

United States Court of Appeals, Seventh Circuit.

Decided November 17, 1999.

Attorney(s) appearing for the Case

Marc D. Sherman, Lincolnwood, IL, for Plaintiff-Appellee.

Brian F. Barov (argued), Office of the Attorney General, Criminal Appeals Division, Chicago, IL, Deborah L. Ahlstrand, Office of the Attorney General, Civil Appeals Division, Chicago, IL, for Defendant-Appellant Illinois Department of Revenue.

Joan Oppenheimer (argued), William S. Estabrook, Department of Justice, Tax Division, Appellate Section, Washington, DC, Thomas P. Walsh, Office of the United States Attorney, Civil Division, Chicago, IL, for Defendant-Appellee U.S.

Before WOOD, Jr., FLAUM, and EVANS, Circuit Judges.

FLAUM, Circuit Judge.

The State of Illinois, by and through the Illinois Department of Revenue, appeals a grant of summary judgment entered in favor of the United States of America in an interpleader action removed to federal district court under 28 U.S.C. §§ 1441, 1444. The parties dispute the priority of tax liens against the remaining funds of an insolvent debtor whose assets were liquidated under an assignment for the benefit of creditors. The District...

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