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COOK v. DEPARTMENT OF REVENUE

No. 2-95-0819.

666 N.E.2d 893 (1996)

281 Ill. App.3d 171

217 Ill.Dec. 224

John R. COOK III, Plaintiff-Appellee, v. The DEPARTMENT OF REVENUE, Defendant-Appellant.

Appellate Court of Illinois, Second District.

June 7, 1996.

Attorney(s) appearing for the Case

James E. Ryan, Attorney General, Janon E. Fabiano, Assistant Attorney General, Barbara A. Preiner, Solicitor General, Chicago, for Illinois Department of Revenue.

Curtis D. Worden, John Rearden, Jr., Oliver, Close, Worden, Winkler, Greenwald & Maier, Rockford, for John R. Cook III.

Presiding Justice McLAREN delivered the opinion of the court:

Defendant, the Illinois Department of Revenue (the Department), appeals the entry of summary judgment for plaintiff, John R. Cook III, in plaintiff's action seeking a declaration that the Department cannot enforce any tax liability of a partnership against plaintiff, and seeking to enjoin the Department from recovering any tax liability from plaintiff. The issues for review are whether the State may enforce...

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