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MADISON PARK BK. v. ZAGEL

No. 81-112.

97 Ill. App.3d 743 (1981)

423 N.E.2d 939

MADISON PARK BANK, Plaintiff-Appellee, v. JAMES B. ZAGEL, Director, Department of Revenue, et al., Defendants-Appellants.

Appellate Court of Illinois — Third District.

Opinion filed June 30, 1981.

Attorney(s) appearing for the Case

Tyrone C. Fahner, Attorney General, of Chicago (John D. Whitenack, Assistant Attorney General, of counsel), for appellants.

Bell, Boyd & Lloyd, of Chicago, and Sidney D. Davidson, of Peoria (Douglas H. Walter, of counsel), for appellee.

Reversed and remanded.

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

This appeal is brought under the Illinois Administrative Review Act (Ill. Rev. Stat. 1977, ch. 110, par. 264 et seq.) and seeks a reconsideration of a decision rendered by a hearing officer regarding the Illinois income tax liability of the plaintiff, Madison Park Bank, for the tax year 1974. The hearing officer disallowed the reporting of negative taxable income...

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