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FARMERS & TRADERS STATE BANK v. JOHNSON

No. 4-83-0415.

121 Ill. App.3d 43 (1984)

458 N.E.2d 1365

FARMERS & TRADERS STATE BANK, Plaintiff-Appellant, v. J. THOMAS JOHNSON, Director, Department of Revenue, Defendant-Appellee.

Appellate Court of Illinois — Fourth District.

Opinion filed January 11, 1984.

Attorney(s) appearing for the Case

Mariann Pogge-Strubing, of Springfield, for appellant.

Neil F. Hartigan, Attorney General, of Springfield (Fredric D. Tannenbaum, Assistant Attorney General, of counsel), for appellee.

Judgment affirmed.

JUSTICE TRAPP delivered the opinion of the court:

Farmers & Traders State Bank (Taxpayer) brought this action to review the 1981 assessment of a deficiency by the Illinois Department of Revenue (Department). Taxpayer challenges the Department's inclusion of interest earned from 1975 through 1977 on certain Government National Mortgage Association (GNMA) securities (Ginnie Maes) and on Federal National Mortgage Association (FNMA) securities...

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