CATERPILLAR TRACTOR CO. v. LENCKOS

No. 79-104.

77 Ill. App.3d 90 (1979)

395 N.E.2d 1167

CATERPILLAR TRACTOR CO. et al., Plaintiffs-Appellees and Cross-Appellants, v. DANIEL J. LENCKOS, Acting Director, Illinois Department of Revenue, et al., Defendants-Appellants and Cross-Appellees. — (COCA-COLA COMPANY et al., Intervening Plaintiffs-Appellants; MULTISTATE TAX COMMISSION, Amicus Curiae.)

Appellate Court of Illinois — Third District.

Rehearing denied November 13, 1979.


Attorney(s) appearing for the Case

William J. Scott, Attorney General, and Lloyd B. Foster, of Illinois Department of Revenue, both of Chicago (John D. Whitenack, Attorney General Special Assistant, of counsel), for appellants Illinois Department of Revenue et al.

William Sutter, of Hopkins, Sutter, Mulroy, Davis & Cromartie, of Chicago, for appellants Coca-Cola Co. et al.

McDermott, Will & Emery, of Chicago, for appellees Caterpillar Tractor et al.

William D. Dexter, of Olympia, Washington, for amicus curiae Multistate Tax Commission.


Affirmed in part, and reversed in part and remanded.

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

There is no dispute as to the facts pertinent to the issues presented on this appeal. Caterpillar Tractor Co. is a California corporation with its principal headquarters at 100 N.E. Adams Street, Peoria, Illinois. Caterpillar Tractor Co. is the parent corporation of a number of subsidiaries in the United States and foreign countries. Certain...

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