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COTTAGE HILL OP. CO. v. DEPT. OF REVENUE

No. 84-421.

135 Ill. App.3d 63 (1985)

481 N.E.2d 309

COTTAGE HILL OPERATING COMPANY, Plaintiff-Appellee and Cross-Appellant, v. THE DEPARTMENT OF REVENUE, Defendant-Appellant and Cross-Appellee.

Appellate Court of Illinois — Second District.

Rehearing denied August 16, 1985.

Attorney(s) appearing for the Case

Neil F. Hartigan, Attorney General, of Springfield (Rosalyn B. Kaplan and Bonnie Bona, Assistant Attorneys General, of Chicago, of counsel), for appellant.

John J. Jawor, Wilbur H. Boies, and Roger W. Wenthe, all of McDermott, Will & Emery, of Chicago, for appellee.

Reversed and remanded.

PRESIDING JUSTICE NASH delivered the opinion of the court:

Defendant, Illinois Department of Revenue, appeals from a decision of the circuit court which denied the Department's motion to dismiss the complaint for administrative review of plaintiff, Cottage Hill Operating Company (taxpayer), for failure to timely file its appeal bond. The Department also appeals from the decision of the...

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