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ARCHER DANIELS MID. CO. v. DEP'T OF REV.

No. 87-2636.

170 Ill. App.3d 1014 (1988)

524 N.E.2d 1010

ARCHER DANIELS MIDLAND COMPANY, Plaintiff-Appellant, v. THE DEPARTMENT OF REVENUE, Defendant-Appellee.

Appellate Court of Illinois — First District (2nd Division).

Opinion filed May 17, 1988.

Attorney(s) appearing for the Case

Vincent M. Aquilino and Jeffrey D. Berry, both of Chapman & Cutler of Chicago, for appellant.

Neil F. Hartigan, Attorney General, of Springfield (Michael J. Wynne, Assistant Attorney General, of Chicago, of counsel), for appellee.

Affirmed in part and reversed in part.

JUSTICE SCARIANO delivered the opinion of the court:

Plaintiff (ADM) appeals from a decision of the circuit court of Cook County affirming the decision by the Department of Revenue (the Department) to assess tax, penalty and interest against ADM under the Illinois and municipal use taxes (Ill. Rev. Stat. 1985, ch. 120, par. 439.3; Ill. Rev. Stat. 1985, ch. 24, par. 8-11-6) on three jet aircraft owned by ADM. We affirm...

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