SEARLE PHARMACEUTICALS, INC., Appellant,
v.
THE DEPARTMENT OF REVENUE, Appellee. — CATERPILLAR TRACTOR CO. et al., Appellants,
v.
J. THOMAS JOHNSON, Director of Revenue, Appellee.
Supreme Court of Illinois.https://leagle.com/images/logo.png
Opinion filed June 10, 1987.
Rehearing denied October 5, 1987.
Attorney(s) appearing for the Case
Sidley & Austin, of Chicago (Henry L. Mason III, J. Douglas Donenfeld and Lisa A. Hausten, of counsel), for appellant Searle Pharmaceuticals, Inc.
Neil F. Hartigan, Attorney General, of Springfield (Roma Jones Stewart, Solicitor General, and William D. Frazier, Assistant Attorney General, of Chicago, of counsel), for appellee.
Edward C. Rustigan, William A. Schmalzl and Fred M. Ackerson, of Mayer, Brown & Platt, of Chicago, for amicus curiae Deere & Company and Reynolds Metals Company.
Jay A. Lipe, D. Glenn Ofsthun and Marc A. Primack, of Chicago (Rooks, Pitts & Poust, of counsel), for amicuscuriae United States Steel Corporation.
Don S. Harnack, Wilber H. Boies, John E. Gaggini and Charles J. Mack, of Chicago (McDermott, Will & Emery, of counsel), for appellant Caterpillar Tractor Co. et al.
Neil F. Hartigan, Attorney General, of Springfield (Roma Jones Stewart, Solicitor General, and William D. Frazier, Assistant Attorney General, of Chicago, of counsel), for appellee.
Edward C. Rustigan, William A. Schmalzl and Fred M. Ackerson, of Mayer, Brown & Platt, of Chicago, for amici curiae Deere & Company and Reynolds Metals Company.
Jay A. Lipe, D. Glenn Ofsthun and Marc A. Primack, of Chicago (Rooks, Pitts & Poust, of counsel), for amicus curiae United States Steel Corporation.
Supreme Court of Illinois.
Judgments reversed; cause remanded. Judgment reversed; cause remanded.
JUSTICE RYAN delivered the opinion of the court:
These consolidated appeals involve various challenges to the constitutionality of the 1977 amendment of section 203(e)(2)(E) of the Illinois Income Tax Act (Ill. Rev. Stat. 1979, ch. 120, par. 2-203(e)(2)(E)) (the Act), which provided that any corporation which was a member of an affiliated group of corporations filing a consolidated Federal...
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