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Minute Order Form (06/97)

United States District Court, Northern District of Illinois

Name of Assigned Judge Sitting Judge if Other
or Magistrate Judge John F. Grady than Assigned Judge
CASE NUMBER 01 C 4916 DATE July 15, 2002
CASE Bruce Gordon v. Midwest Musical Instrument et al
TITLE
[In the following box (a) indicate the party filing the motion, e.g., plaintiff, defendant, 3rd party plaintiff, and (b) state briefly the
MOTION: nature of the motion being presented.)
DOCKET ENTRY:
60) Oo Filed motion of [ use listing in “Motion” box above.]}
(2) o Brief in support of motion due
(3) o Answer brief to motion due. . Reply to answer brief due
(4) Oo Ruling/Hearing on set for at
(5) oOo Status hearing[held/continued to) [set for/re-set for] on set for at
(6) o Pretrial conference[held/continued to] [set for/re-set for] on set for at .
(7) ia) Trial[set for/re-set for] on at
(8) a [Bench/Jury trial] [Hearing] held/continued to at
(9) o This case is dismissed [with/without] prejudice and without costs[by/agreement/pursuant to]
OOFRCP4(m) O General Rule21 OFRCP41(a(1) 1 FRCP41(a)(2).
(10) | {Other docket entry] The motion of the United States for summary
judgment [ J] is allowed. ENTER MEMORANDUM OPINION.
(il) [For further detail see order (on reverse side of/attached to) the original minute order.]
No notices required, advised in open court. Document
No notices required. Number
umber of notices
x | Notices faxed by judge’s staff. a a Fi
Notified counsel by telephone. LUNGS t LSia’s'a U L 26, 2002
Docketing to mail notices.
Mail AO 450 form ee: Hd SEWN 20
Copy to OT 03-0314 msi
ate mailed notice
courtroom
KAM deputy’s
initials Date/time received in
central Clerk's Office ‘waiting deputy initials



01-4916.001 July 15, 2002

IN THE UNITED STATES DISTRICT COURT
FOR THE NORTHERN DISTRICT OF ILLINOIS
EASTERN DIVISION

BRUCE GORDON,
Plaintiff,
ve No. 01 C 4916
MIDWEST MUSICAL INSTRUMENT
RENTAL INC., a dissolved Illinois
Corporation, JOAN GORDON, and
UNITED STATES OF AMERICA,

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Defendants. )
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UNITED STATES OF AMERICA, ) DOCKETED
) ip
Counterplaintiff/Crossclaimant, ) JUN i 6 2002
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v. )
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MIDWEST MUSICAL INSTRUMENT )
RENTAL INC., a dissolved Illinois )
Corporation, JOAN GORDON, and )
UNITED STATES OF AMERICA, )
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Counterdefendant/Crossrespondent.

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 solid


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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.?

DATED: July 15, 2002

John F. Grady, United States District Judge

+/ 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.