CONTAINER CORP. OF AMERICA v. WAGNER

No. 1-96-2401.

689 N.E.2d 259 (1997)

293 Ill. App.3d 1089

228 Ill.Dec. 387

CONTAINER CORPORATION OF AMERICA, a Delaware Corporation, Plaintiff-Appellant, v. Raymond T. WAGNER, Director of the Department of Revenue, and Patrick Quinn, Treasurer of the State of Illinois, Defendants-Appellees.

Appellate Court of Illinois, First District, Sixth Division.

December 26, 1997.


Attorney(s) appearing for the Case

Kenneth H. Denberg and Francis J. Emmons of Schwartz & Freeman, Chicago, for Plantiff-Appellant.

James E. Ryan, Atty. Gen., Barbara A Preiner, Sol. Gen. (Brian F. Barov, Asst. Atty. Gen., of counsel), Chicago, for Defendants-Appellees.


Justice ZWICK delivered the opinion of the court:

The Department of Revenue (the Department) issued a Notice of Liability to plaintiff, Container Corporation of America, for use tax liability incurred between July 1990 and December 1992 under the Illinois Use Tax Act (35 ILCS 105/1-105-22 (West 1994)), assessed on plaintiff's purchases of chemical solvents. After paying its assessed liability into escrow, plaintiff challenged the Department's action under the State...

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