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PEORIA & PEKIN RY. v. DEPT. OF REVENUE

No. 4-97-0786.

704 N.E.2d 884 (1998)

301 Ill. App.3d 736

235 Ill.Dec. 311

PEORIA and PEKIN UNION RAILWAY COMPANY, Plaintiff-Appellee, v. The DEPARTMENT OF REVENUE and Kenneth Zehnder, Director of the Department of Revenue, Defendants-Appellants.

Appellate Court of Illinois, Third District.

Rehearing Denied January 27, 1999.

Attorney(s) appearing for the Case

James E. Ryan, Attorney General, Barbara A. Preiner, Solicitor General, A. Benjamin Goldgar, Assistant Attorney General (argued), Chicago, for Department of Revenue.

Joseph J. Bembenek, Charles Couri, Timothy S. Flaherty (argued), Westervelt, Johnson, Nicoll & Keller, Peoria, for Peoria and Pekin Union Railway Co.

Justice BRESLIN delivered the opinion of the court:

On this appeal, the plaintiff, Peoria & Pekin Union Railway Company (railway), argues that the Illinois Department of Revenue (Department) unlawfully sought to recover taxes and penalties for a deficiency from 1988 by employing the federal change provisions of the Illinois Income Tax Act (Act) (35 ILCS 5/101 et seq. (West 1996)) after adjustments were made to its return by the Internal Revenue Service...

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