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  5. 673 N.E.2d 710 (1996)
 

THE KROGER CO. v. THE DEPT. OF REVENUE

Nos. 1-95-1658, 1-95-2232.

673 N.E.2d 710 (1996)

284 Ill. App.3d 473

220 Ill.Dec. 566

The KROGER COMPANY, Plaintiff-Appellee, v. The DEPARTMENT OF REVENUE; and Raymond T. Wagner, Jr., Director of Revenue, Defendants-Appellants.

Appellate Court of Illinois, First District, Second Division.

Rehearing Denied October 31, 1996.

As Amended November 12, 1996.

Nunc Pro Tunc September 17, 1996.

Attorney(s) appearing for the Case

James E. Ryan, Attorney General, Barbara A. Preinder, Solicitor General, Chicago (Deborah L. Ahlstrand, Assistant Attorney General, of counsel), for Defendants-Appellants.

Hopkins & Sutter, Chicago (Garland H. Allen, John L. Rogers, III and Scott J. Heyman, of counsel), for Plaintiff-Appellee.

Presiding Justice HARTMAN delivered the modified opinion of the court upon denial of rehearing:

The Illinois Department of Revenue (Department) appeals from the circuit court's ruling in an administrative review action brought by The Kroger Company (Kroger). The Department's administrative decision determined that gains realized by Kroger in the sale of its leasehold interests in realty, which Kroger had claimed as "nonbusiness income," were "business income" and...

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