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CITIZENS UTILITIES CO. v. DEP'T OF REVENUE

No. 61061.

111 Ill.2d 32 (1986)

488 N.E.2d 984

CITIZENS UTILITIES COMPANY OF ILLINOIS, Appellee and Cross-Appellant, v. THE DEPARTMENT OF REVENUE, Appellant and Cross-Appellee.

Supreme Court of Illinois.

Opinion filed January 23, 1986.

Attorney(s) appearing for the Case

Neil F. Hartigan, Attorney General, of Springfield (Jill Wine-Banks, Solicitor General, and Patricia Rosen, Assistant Attorney General, of Chicago, of counsel), for appellant and cross-appellee Department of Revenue.

Earl T. Byron and Sheila L. Schlitter, of Chapman and Cutler, of Chicago, for appellee and cross-appellant Citizens Utility Company.

Circuit court reversed; assessment confirmed.

JUSTICE SIMON delivered the opinion of the court:

This appeal involves the application of the Illinois Income Tax Act (the Act) (Ill. Rev. Stat. 1981, ch. 120, par. 1-101 et seq.) to a subsidiary corporation whose parent corporation does business throughout the United States. More specifically, it raises the following questions: (1) whether the Act requires the taxpayer to file a

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