MIAMI CORP. v. DEPARTMENT OF REVENUE

No. 1-89-1158.

571 N.E.2d 800 (1991)

212 Ill. App.3d 702

156 Ill.Dec. 820

MIAMI CORPORATION, a Delaware Corporation, Plaintiff-Appellee, v. The DEPARTMENT OF REVENUE, Defendant-Appellant.

Appellate Court of Illinois, First District, Fourth Division.

April 4, 1991.


Attorney(s) appearing for the Case

Roland W. Burris, Atty. Gen. of III, Robert J. Ruiz, Sol. Gen., Chicago (Deborah L. Ahlstrand, Asst. Atty. Gen., of counsel), for defendant-appellant.

Richard A. Hanson, McDermott, Will & Emery, Chicago, for plaintiff-appellee.


Justice JOHNSON delivered the opinion of the court:

The Illinois Department of Revenue, defendant, appeals from the portion of a circuit court of Cook County decision finding that the application of a statutory apportionment formula to plaintiff taxpayer, Miami Corporation, grossly distorted the income attributable to plaintiff's Illinois business activities. The trial court found that plaintiff was entitled to utilize an alternative method of apportionment, separate...

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