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CATERPILLAR TRACTOR CO. v. LENCKOS

Nos. 52818, 52828, 52903 cons.

84 Ill.2d 102 (1981)

417 N.E.2d 1343

CATERPILLAR TRACTOR CO. et al., Appellants and Cross-Appellees, v. DANIEL J. LENCKOS, Director of Revenue, et al., Appellants and Cross-Appellees.

Supreme Court of Illinois.

Rehearing denied March 27, 1981.

Attorney(s) appearing for the Case

Emroy S. Naylor, Jr., Don S. Harnack and Richard A. Hanson, of Chicago (McDermott, Will & Emery, of counsel), for appellants and cross-appellees Caterpillar Tractor Co. et al.

William P. Sutter and Richard Bromley, of Chicago (Hopkins, Sutter, Mulroy, Davis & Cromartie, of counsel), for appellants and cross-appellees Coca-Cola Company et al.

William J. Scott, Attorney General, of Springfield (John D. WhiteNack and Lloyd B. Foster, Special Assistant Attorneys General, of Chicago, of counsel), for the Director of the Department of Revenue et al.

Frank M. Keesling, of Loeb & Loeb, of Los Angeles, California, amicus curiae.

Edward C. Rustigan, David K. Staub, and Martin G. Rosenstein, of Chicago (Mayer, Brown & Platt, of counsel), for amici curiae Continental Illinois National Bank & Trust Co. et al.

William D. Dexter, of Olympia, Washington, pro se, amicus curiae.

Judgment affirmed.

MR. JUSTICE WARD delivered the opinion of the court:

The plaintiffs, Caterpillar Tractor Company and four of its corporate subsidiaries, filed separate Illinois corporate income tax returns for 1969 through 1974 inclusive. Each corporation, whose business income is generated through multistate and multinational business operations, in preparing its return applied the apportionment formula set out in section 304(a) of the Illinois Income...

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