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ILLINOIS DEPARTMENT OF REVENUE v. ELK GROVE VILLAGE PETROLEUM, LLC

Case No. 14 C 5072.

Illinois Department of Revenue, Appellant, v. Elk Grove Village Petroleum, LLC, et al., Appellees.

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

December 9, 2015.

Attorney(s) appearing for the Case

Illinois Department of Revenue, Appellant, represented by James Douglas Newbold , Illinois Attorney General's Office.

Elk Grove Village Petroleum, LLC, Appellee, represented by Timothy C. Culbertson .

United Central Bank, Appellee, represented by Devon Joseph Eggert , Freeborn & Peters, LLP & Shelly A DeRousse , Freeborn & Peters LLP.

Eugene Crane, Appellee, represented by Jeffrey Chad Dan , Crane, Heyman, Simon, Welch & Clar.

PAV 2, LLC, Appellee, represented by William J. McKenna, Jr. , Foley & Lardner.

Service List,, represented by Timothy A. Barnes , U.S. Bankruptcy Court.

MEMORANDUM OPINION AND ORDER

On September 30, 2015, this Court issued an Order [21] and Memorandum Opinion and Order [22], overruling the decision of the Bankruptcy Court that Appellant Illinois Department of Revenue's ("IDOR") "interest" in the Debtors' property was without value...

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