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MORTENSON v. NATIONAL UNION FIRE INS. CO.

No. 00-1733.

249 F.3d 667 (2001)

Lee N. MORTENSON, Plaintiff-Appellant, v. NATIONAL UNION FIRE INSURANCE COMPANY OF PITTSBURGH, PA., Defendant-Appellee.

United States Court of Appeals, Seventh Circuit.

Decided May 4, 2001.

Attorney(s) appearing for the Case

Eric N. Macey, Timothy J. Miller (argued), Novack & Macey, Chicago, IL, for Plaintiff-Appellant.

Susan Condon (argued), Clausen Miller, Chicago, IL, for Defendant-Appellee.

Before BAUER, POSNER, and WILLIAMS, Circuit Judges.

POSNER, Circuit Judge.

This is a diversity suit, governed by Illinois law, seeking the proceeds of a directors' and officers' liability policy. The plaintiff, Lee Mortenson, who was the president of Opelika Manufacturing Company, appeals from the grant of summary judgment to the insurance company. The appeal requires us to determine whether the statutory penalty imposed on responsible persons for willful nonpayment of payroll taxes is a "penalty" within the meaning...

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