U.S. v. NORTHERN STATES INVESTMENTS, INC.

No. 06 C 5355.

670 F.Supp.2d 778 (2009)

UNITED STATES of America, Plaintiff, v. NORTHERN STATES INVESTMENTS, INC. And Chicago Title & Trust, as Successor Trustee to LaSalle National Bank, as Trustee for Land Trust No. 10-17758-9, Defendants.

United States District Court, N.D. Illinois, Eastern Division.

November 5, 2009.


Attorney(s) appearing for the Case

Douglas W. Snoeyenbos, John L. Schoenecker, United States Department of Justice, Washington, DC, AUSA United States Attorney's Office, Chicago, IL, for Plaintiff.

Steven Messner, Steven Messner & Associates, Wilmette, IL, Arthur R. Ehrlich, Jonathan C. Goldman, Goldman & Ehrlich, Chicago, IL, for Defendants.


MEMORANDUM OPINION & ORDER

JOAN B. GOTTSCHALL, District Judge.

The government brought this federal tax lien foreclosure case against Robert B. Horsting, Sr. and Margaret M. Horsting (collectively, the "Horsting parents") stemming from assessments for several years between 1978 and 1987. On September 8, 1997, judgment was entered in favor of the government and against the Horsting parents with respect to income tax liabilities from the above-described...

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