GALLAGHER DRILLING INC. v. DEPT. OF REVENUE

No. 4-91-0782.

592 N.E.2d 590 (1992)

228 Ill. App.3d 490

170 Ill.Dec. 154

GALLAGHER DRILLING, INC., Plaintiff-Appellee, v. The DEPARTMENT OF REVENUE of the State of Illinois, Defendant-Appellant.

Appellate Court of Illinois, Fourth District.

April 30, 1992.


Attorney(s) appearing for the Case

Roland W. Burris, Atty. Gen., Rosalyn B. Kaplan, Sol. Gen., Mark E. Wilson, Asst. Atty. Gen., Chicago, for defendant-appellant.

David T. Lumerman, St. Louis, for plaintiff-appellee.


Justice LUND delivered the opinion of the court:

The Illinois Department of Revenue (Department) appeals from orders of the circuit court of Sangamon County which reversed a decision by the Department denying a claim for credit of use taxes, interest, and penalties to Gallagher Drilling, Inc. (Gallagher).

FACTS

Gallagher is an Indiana corporation which stored equipment in Illinois. During the relevant periods of time, Gallagher did not file use-tax...

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