Opinion
No. 01 C 4916
July 15, 2002
MEMORANDUM OPINION
The court has read the materials filed by the United States and Joan Gordon regarding the motion of the United States for summary judgment on its crossclaim and counterclaim. The court agrees with the United States that there are no genuine issues of material fact and that the United States is entitled to judgment as a matter of law. In short, the tax liens of the United States attached to the assets of MMIR prior to the time Joan Gordon sold those assets to Bruce Gordon. It was not possible for Joan Gordon to sell the assets to Bruce Gordon free of the liens.
The motion of the United States for summary judgment is allowed. Counsel for the United States may prepare a draft judgment order, submit it to all other counsel in the case for any objections as to form, and then submit the approved order for entry.
As the court has previously indicated, the balance of the case will then be remanded to the circuit court of Cook County because of a lack of subject matter jurisdiction.