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AMERICAN STORES CO. v. ILL. DEPT. OF REVENUE

No. 1-96-4444.

694 N.E.2d 644 (1998)

296 Ill. App.3d 295

230 Ill.Dec. 675

AMERICAN STORES COMPANY and subsidiaries, Plaintiff-Appellee, v. ILLINOIS DEPARTMENT OF REVENUE and Sam McGaw, Director of Revenue, Defendants-Appellants.

Appellate Court of Illinois, First District, Fifth Division.

May 1, 1998.

Attorney(s) appearing for the Case

James E. Ryan, Attorney General, and Barbara A. Preiner, Solicitor General, Chicago (Erik G. Light, of counsel), for Defendants-Appellants.

Sidley & Austin, Chicago (Constantine L. Trela, Jr. and Scott J. Heyman, of counsel), for Plaintiff-Appellee.

Justice HARTMAN delivered the opinion of the court:

Plaintiff, American Stores Company and its subsidiaries (American), sought circuit court administrative review of the decision of the Department of Revenue (Department) disallowing an investment tax credit (ITC) for property American utilized during the 1984-87 taxable years. The court reversed the Department's decision, finding that the property qualified as property used in retailing pursuant to section 2-201(g...

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