ILLINOIS DEPT. OF REVENUE v. HAYSLETT/JUDY OIL, INC.

No. 04-4053.

426 F.3d 899 (2005)

ILLINOIS DEPARTMENT OF REVENUE, Plaintiff-Appellee, v. HAYSLETT/JUDY OIL, INC., Defendant-Appellant.

United States Court of Appeals, Seventh Circuit.

Decided October 18, 2005.


Attorney(s) appearing for the Case

Carl Elitz (argued), Office of the Attorney General, Civil Appeals Division, Chicago, IL, for Plaintiff-Appellee.

Bruce Meachum (argued), Meachum & Martin, Danville, IL, for Defendant-Appellant.

Before FLAUM, Chief Judge, and BAUER and SYKES, Circuit Judges.


FLAUM, Chief Judge.

Hayslett/Judy Oil ("Hayslett") has filed for Chapter 11 bankruptcy and has submitted a re-organization plan to the bankruptcy court. The proposed re-organization plan contains a priority payment to the state of Illinois. That payment amounts to three years of unpaid Illinois Motor Fuel Tax ("the Tax") and an additional five percent of the prioritized amount. The Illinois Department of Revenue ("the Department" or "the government") claims that the...

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