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EXHIBITS, INC. v. SWEET

Nos. 1-97-3636, 1-97-3229.

709 N.E.2d 236 (1998)

303 Ill. App.3d 423

237 Ill.Dec. 250

EXHIBITS, INC., Plaintiff-Appellant, v. Roger D. SWEET, Director of Revenue, State of Illinois, and Jerome Consentino, Treasurer of the State of Illinois, Defendants-Appellees.

Appellate Court of Illinois, First District, Fifth Division.

As Modified on Denial of Rehearing April 9, 1999.

Attorney(s) appearing for the Case

Schain, Firsel & Burney, Ltd., Alex R. Seith, Brian L. Wolfberg, Chicago, Katriina S. McGuire, for Appellant.

James A. Ryan, Attorney General, Barbara A. Preiner, Solicitor General, Chicago (Michael P. Doyle, Assistant Attorney General, of counsel), for Appellees.

MODIFIED ON DENIAL OF REHEARING

Justice GREIMAN delivered the opinion of the court:

Plaintiff Exhibits, Inc., brought suit to recover taxes paid under protest pursuant to the State Officers and Employees Money Disposition Act (30 ILCS 230/1 et seq. (West 1996)) against defendants Roger Sweet, Director of Revenue, State of Illinois, and Jerome Consentino, Treasurer of the State of Illinois (collectively the Department).1

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