United States of America v. Cohen et al
| United States of America |
| Irving Cohen, The Windsor Organization, Inc. and 3-B Stores, Inc. |
| 3:2008cv03282 |
| December 2, 2008 |
| US District Court for the Central District of Illinois |
| Taxes Office |
| XX US, Outside State |
| Charles H. Evans |
| Jeanne E. Scott |
| None |
| U.S. Government Plaintiff |
| 26:7403 Suit to Enforce Federal Tax Lien |
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The following documents for this case are available for you to view or download:
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Filing
238
OPINION entered by Judge Richard Mills on 03/08/2013. SEE WRITTEN OPINION. The Court concludes that The Windsor Organization, Inc. holds the Springfield Property as Irving Cohen's nominee, and is Cohen's alter ego. The Clerk shall enter Ju dgment in favor of Plaintiff United States of America. The United States is permitted to foreclose upon the Property pursuant to the federal tax liens and judgment which attach to the Property. Upon disbursing the proceeds of any sale of the Property accordingly, the United States shall apply the balance to Irving Cohen's outstanding income tax debt. Any pending motions are DISMISSED as Moot. (DM, ilcd)
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Filing
213
OPINION entered by Judge Richard Mills on 02/27/2012. SEE WRITTEN OPINION. The Court hereby DEFERS consideration of the Plaintiff's Motion in limine as to the admissibility of evidence regarding Irving Cohen's alleged tax shelter penalt ies [d/e 161], as provided in this Order. The Court DEFERS consideration of the Plaintiff's Motion in limine to exclude the expert testimony of Paul Presney, Jr. [d/e 162], until the conclusion of Mr. Presney's testimony. The Court DEFE RS consideration of Defendant The Windsor Organization's first Motion in limine [d/e 175], as provided in this Order. The Court DEFERS consideration of Defendant The Windsor Organization's second Motion in limine [d/e 185], as provided in this Order. The Court DENIES Defendant Windsor Organization's third Motion in limine [d/e 204], as provided in this Order. (DM, ilcd)
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Filing
210
OPINION entered by Judge Richard Mills on 02/15/2012. SEE WRITTEN OPINION. The Plaintiff's Motion for judicial notice of the fact that Liechtenstein and the British Virgin Islands are widely regarded as tax havens [d/e 182] is DENIED. The Co urt hereby DEFERS ruling on the Plaintiff's Motion for judicial records [d/e 183], until such time as the Court determines whether the records are admissible. The Motion of Defendant Windsor Organization for judicial notice of certain United States Department of State documents [d/e 188] is ALLOWED, to the extent provided in this Order. The Motion for judicial notice of the Schengen Agreement of 1985 [d/e 195] is DENIED. (DM, ilcd)
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Filing
206
OPINION entered by Judge Richard Mills on 01/31/2012. SEE WRITTEN OPINION. The Plaintiff's Motion in Limine to exclude the expert testimony of Herman Schwartzman 158 is ALLOWED in part. Motion in Limine to exclude Markus Kolzoff's testimony 160 is ALLOWED. (DM, ilcd)
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Filing
179
OPINION: The Motion of The Windsor Organization, Inc. to strike the Declaration of Christine A. Footit 147 is DENIED. The Motion of The Windsor Organization, Inc. to Strike the Plaintiff's Opposition to its Motion to Strike 153 is ALLOWED IN PART and DENIED IN PART. It is ALLOWED to the extent that the Plaintiff seeks additional relief in limine. It is DENIED in other respects. The portion of the Motion which serves as a Reply to the Plaintiff's Response to the Motion to Strike is also STRICKEN. Entered by Judge Richard Mills on 10/17/11. (ME, ilcd)
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Filing
26
OPINION entered by Judge Richard Mills on 6/9/2009. Amended Motion filed by Defendant The Windsor Organization, Inc., for leave to sell the Real Estate which is the subject of the Complaint and attach Plaintiff's lien to the net proceeds of the sale [d/e 16] is ALLOWED. It is ORDERED that the Plaintiff's lien attached to the Real Estate is removed to allow for the sale of the Real Estate which is the subject of the Complaint. It is further ORDERED that the Plaintiff's lien will attach to the net proceeds from the sale to be held in escrow after payment of closing costs, commissions, and satisfaction of all priority liens and encumbrances, including the priority mortgage lien of Defendant 3-B Stores, Inc. Windsor is DIRECTED to pay the net proceeds of the sale to the Clerk of Court. The Clerk is DIRECTED to hold the sales proceeds in escrow until the resolution of this lawsuit. (MAS, ilcd)
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Filing
22
OPINION entered by Judge Richard Mills on 4/20/2009. The motion to strike filed by Defendant Irving Cohen [d/e 18] is DENIED. Pursuant to Federal Rule of Civil Procedure 12(a)(4)(A), the Defendant shall have ten days from the date it receives notic e of this Order in which to file an amended answer. Defendant Windsor's motion for leave to sell real estate the subject of the complaint and attach the Plaintiff's lien to net proceeds of sale [d/e 15] is DENIED AS MOOT. The Court hereby DEFERS ruling on Windsor's amended motion [d/e 16] for leave to sell the real estate. Windsor is directed to submit a detailed accounting of all proposed costs of sale or other disbursements to be paid from the sale proceeds. The United States will have ten days to file a supplemental response following Windsor's submission. (MAS, ilcd)
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Filing
13
ORDER entered by Judge Richard Mills on 3/5/2009. Defendant, The Windsor Organization, Inc.'s Motion to Strike certain allegations of the Complaint [d/e 9] is DENIED. Pursuant to Federal Rule of Civil Procedure 12(a)(4)(A), the Defendant shall have ten days from the date it receives notice of this Order in which to file an Amended Answer. (MAS, ilcd)
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