BORDEN, INC. v. ILLINOIS DEPT. OF REVENUE

No. 1-96-2408.

692 N.E.2d 1335 (1998)

295 Ill. App.3d 1001

230 Ill.Dec. 169

BORDEN, INC., Plaintiff-Appellant, v. The ILLINOIS DEPARTMENT OF REVENUE and Douglas H. Whitley, Defendants-Appellees.

Appellate Court of Illinois, First District, Fifth Division.

March 27, 1998.


Attorney(s) appearing for the Case

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

James E. Ryan, Barbara A. Preiner, Atty. Gen., Chicag (Cacilia Reich Masover, Asst. Atty. Gen., of counsel), for Defendants-Appellees.


Justice HOURIHANE delivered the opinion of the court:

Plaintiff, Borden, Inc. (Borden), appeals an order of the circuit court affirming a decision of the Director of the Illinois Department of Revenue (Director). The Director found that, for purposes of the Illinois Income Tax Act (Tax Act) (Ill.Rev.Stat.1981, ch. 120, par. 1-101 et seq. (now 35 ILCS 5/101 et seq. (West 1996))), Borden's three Pepsi-Cola subsidiaries (Pepsi Subs) were part of Borden...

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