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SQUARE D CO. v. JOHNSON

No. 1-91-2381.

599 N.E.2d 1235 (1992)

233 Ill. App.3d 1070

175 Ill.Dec. 221

SQUARE D COMPANY, a Michigan Corporation, Plaintiff-Appellant/Cross-Appellee, v. J. Thomas JOHNSON, Director, Illinois Department of Revenue, and James H. Donnewald, Treasurer of the State of Illinois, Defendants-Appellees/Cross-Appellants.

Appellate Court of Illinois, First District, Second Division.

August 25, 1992.

Attorney(s) appearing for the Case

Roland W. Burris, Atty. Gen., Rosalyn B. Kaplan, Sol. Gen., Chicago (Alison E. O'Hara, Asst. Atty. Gen., of counsel), for defendants-appellees.

Martin, Craig, Chester & Sonnenschein, Chicago (Thomas H. Donohoe, Daniel J. Slattery, of counsel), for plaintiff-appellant.

Justice DiVITO delivered the opinion of the court:

Plaintiff Square D Company (Square D) paid under protest Illinois State, Regional Transportation Authority (RTA), and Village of Palatine municipal use taxes imposed on its corporate jet by defendant Illinois Department of Revenue (Department). (Ill.Rev.Stat.1985, ch. 120, par. 439.3; Ill.Rev.Stat.1985, ch. 24, par. 8-11-6.) Thereafter, Square D sought an injunction in...

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