Seventh Circuit: Illinois Department of Revenue v. First Community Financial Bank

Bankruptcy court did not err in valuing the state revenue department's lien against post-petition bulk sales by the executor at zero, as the amount is, in practice, subject to negotiation, and a foreclosure would void the interest.

http://media.ca7.uscourts.gov/cgi-bin/rssExec.pl?Submit=Display&Path=Y2018/D07-09/C:17-2004:J:Rovner:aut:T:fnOp:N:2183203:S:0