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CITIZENS STATE BANK v. JOHNSON

No. 84-35.

130 Ill. App.3d 925 (1985)

474 N.E.2d 791

CITIZENS STATE BANK OF MOUNT MORRIS, Plaintiff-Appellant, v. J. THOMAS JOHNSON, Director of the Illinois Department of Revenue, et al., Defendants-Appellees.

Appellate Court of Illinois — Second District.

Rehearing denied March 15, 1985.

Attorney(s) appearing for the Case

Besse, Frye, Arnold, Brooks & Miller, and John R. Kuczynski, both of Sterling, for appellant.

Neil F. Hartigan, Attorney General, of Springfield (Eugene P. Schmittgens and Scott D. Spooner, Assistant Attorneys General, of counsel), for appellees.

Judgment affirmed.

JUSTICE HOPF delivered the opinion of the court:

Plaintiff, Citizens State Bank of Mount Morris, brought a complaint for an injunction against J. Thomas Johnson, Director of the Illinois Department of Revenue (the Department), and James H. Donnewald, Treasurer of the State of Illinois (the Treasurer). Plaintiff argued that the Department had improperly disallowed certain deductions of interest income on plaintiff's 1979 and 1980 tax returns...

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