BEATRICE COMPANIES, INC. v. WHITLEY

No. 1-96-1070.

685 N.E.2d 958 (1997)

292 Ill. App.3d 532

226 Ill.Dec. 503

BEATRICE COMPANIES, INC., and Its Subsidiaries, Plaintiff-Appellant, v. Douglas H. WHITLEY, Director, the Department of Revenue of the State of Illinois, Defendant-Appellee.

Appellate Court of Illinois, First District, Sixth Division.

September 12, 1997.


Attorney(s) appearing for the Case

Fred O. Marcus, James H. Ryan, Jordan M. Goodman of Horwood, Marcus & Braun, Chartered, Chicago, for Plaintiff-Appellant.

James E. Ryan, Attorney General; Barbara A. Preiner, Solicitor General (Deborah L. Ahlstrand, Assistant Attorney General, of counsel), Chicago, for Defendant-Appellee.


Justice THEIS delivered the opinion of the court:

Taxpayer appeals the trial court's order affirming a decision by the Illinois Department of Revenue (Department). The Department ruled that sales shipped from Illinois by a member of a unitary business group to purchasers located outside Illinois should be "thrown back" to Illinois for inclusion in the numerator of the taxpayer's combined Illinois sales factor, where the taxpayer was not separately subject to tax in...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases