DOW CHEMICAL CO. v. DEPT. OF REVENUE

No. 1-89-2367.

586 N.E.2d 516 (1991)

224 Ill. App.3d 263

166 Ill.Dec. 558

The DOW CHEMICAL COMPANY, Plaintiff-Appellant, v. DEPARTMENT OF REVENUE, Defendant-Appellee.

Appellate Court of Illinois, First District, Fifth Division.

December 27, 1991.


Attorney(s) appearing for the Case

Martin, Craig, Chester & Sonnenschein, Chicago (Charles L. Michod, Jr., and William A. Kummerer, of counsel), for plaintiff-appellant.

Roland Burris, Chicago (Jan E. Hughes, of counsel), for defendant-appellee.


Justice McNULTY delivered the opinion of the court.

Dow Chemical Company appeals the decision of the circuit court affirming the Illinois Department of Revenue's (the Department's) determination that it was barred by the statute of limitations from filing for a $401,237 overpayment which first came to light following the Department's reaudit of Dow's tax returns for 1975 through 1978. We affirm the decision of the circuit court.

Appellant, Dow Chemical Company...

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