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IL DOR v. ELK GROVE VILLAGE PETROLEUM, LLC

Case No. 14 C 5072.

541 B.R. 673 (2015)

ILLINOIS DEPARTMENT OF REVENUE, Appellant, v. ELK GROVE VILLAGE PETROLEUM, LLC, et al., Appellees.

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

Signed September 30, 2015.

Attorney(s) appearing for the Case

James Douglas Newbold , Illinois Attorney General's Office, Chicago, IL, for Appellant.

Timothy C. Culbertson , Fox River Grove, IL, Devon Joseph Eggert , Shelly A. DeRousse , Freeborn & Peters LLP, Jeffrey Chad Dan , Crane, Heyman, Simon, Welch & Clar, William J. McKenna, Jr. , Foley & Lardner, U.S. Bankruptcy Clerk (Chicago), United States Trustee, Office of the United States Trustee, Timothy A. Barnes , U.S. Bankruptcy Court, Chicago, IL, for Appellees.

MEMORANDUM OPINION AND ORDER

In this bankruptcy appeal, this Court must decide whether the Bankruptcy Court erred when it decided that Appellant Illinois Department of Revenue's ("IDOR") "interest" in the Debtors' property was without value...

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