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GTE AUTOMATIC ELECTRIC, INC. v. ALLPHIN

No. 61725.

38 Ill. App.3d 910 (1976)

349 N.E.2d 654

GTE AUTOMATIC ELECTRIC INCORPORATED, Plaintiff-Appellant, v. ROBERT H. ALLPHIN, Director of Revenue, Defendant-Appellee.

Appellate Court of Illinois — First District (5th Division).

Opinion filed May 14, 1976.

Attorney(s) appearing for the Case

William P. Sutter and Michael F. Duhl, both of Hopkins, Sutter, Mulroy, Davis & Cromartie, of Chicago, for appellant.

William J. Scott, Attorney General, of Chicago (John D. Whitenack, Assistant Attorney General, of counsel), for appellee.

William D. Dexter, General Counsel, of Olympia, Washington (Eugene F. Corrigan, of counsel), for Multistate Tax Commission.

Judgment affirmed.

Mr. PRESIDING JUSTICE LORENZ delivered the opinion of the court:

Plaintiff's declaratory judgment action sought to construe section 304(a) of the Illinois Income Tax Act which apportions multistate business income to Illinois. The trial court's judgment order dismissed plaintiff's cause of action as premature, denied its motion for summary judgment, and declared this matter to be an improper...

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