KRAFT, INC. v. SWEET

No. 4-90-0633.

572 N.E.2d 389 (1991)

213 Ill. App.3d 889

157 Ill.Dec. 320

KRAFT, INC., formerly known as Dart & Kraft, Inc.; Kraft, Inc., formerly known as Dart & Kraft, Inc., as successor to Kraft, Inc.; D & K Financial Corporation; Kitchenaid, Inc., formerly known as Hobart Corporations; Phenix Management Corporation; Dart Industries, Inc.; Capital Controls, Inc.; 511 Hall Corporation, formerly known as Universal Packaging Corporation; Duracell, Inc.; and Hobart International, Inc., Plaintiffs-Appellees, v. Roger D. SWEET, as Director of the Illinois Department of Revenue, Jerry Cosentino, as Treasurer of the State of Illinois, and the Illinois Department of Revenue, Defendants-Appellants.

Appellate Court of Illinois, Fourth District.

May 16, 1991.


Attorney(s) appearing for the Case

Roland W. Burris, Atty. Gen. State of Ill, Chicago, Rosalyn B. Kaplan, Sol. Gen., Jennifer A. Keller, Asst. Atty. Gen., for defendants-appellants.

Don S. Harnack, Richard A. Hanson, McDermott, Will & Emery, Chicago, for plaintiffs-appellees.


Justice GREEN delivered the opinion of the court:

This appeal concerns a claim by plaintiffs Kraft, Inc., and nine affiliated corporations (Kraft Group) for a certain subtraction deduction from their taxable income in determining their tax liability under the Illinois Income Tax Act (IITA) (Ill.Rev.Stat.1987, ch. 120, par. 1-101 et seq.) for the tax years 1982 and 1983. That claimed deduction was for sums required by the "subpart F provision" of the Internal...

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