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SHELL OIL CO. v. DEPARTMENT OF REVENUE

No. 55910.

95 Ill.2d 541 (1983)

449 N.E.2d 65

SHELL OIL COMPANY et al., Appellees, v. THE DEPARTMENT OF REVENUE et al., Appellants.

Supreme Court of Illinois.

Rehearing denied May 27, 1983.

Attorney(s) appearing for the Case

Tyrone C. Fahner, Attorney General, of Springfield (Paul J. Bargiel, Special Assistant Attorney General, of Doss, Puchalski, Keenan & Bargiel, Ltd., of Chicago, of counsel), for appellants.

Franklin A. Nachman, of Conklin & Adler, Ltd., and Michael J. Koenigsknecht, of Gardner, Carton & Douglas, all of Chicago, for appellees Shell Oil Company and American Airlines, Inc.

Arnold T. Aikens and Hans U. Stucki, of Chicago, for appellee United Air Lines, Inc.

Judgment affirmed.

JUSTICE WARD delivered the opinion of the court:

The question on this appeal is whether a taxpayer whose protest has been upheld is entitled to interest income earned on the erroneously assessed taxes that by order of court were paid into a protest fund and held by the State Treasurer as trustee. We granted the plaintiffs' petitions for direct appeal under our Rule 302(b) (73 Ill.2d R. 302(b)).

In 1979, the Department of Revenue...

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