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ROCKWOOD HOLDING CO. v. DEPARTMENT OF REVENUE

No. 1-98-4081.

728 N.E.2d 519 (2000)

312 Ill. App.3d 1120

245 Ill.Dec. 437

ROCKWOOD HOLDING COMPANY, Plaintiff-Appellant, v. The DEPARTMENT OF REVENUE, Defendant-Appellee.

Appellate Court of Illinois, First District, Sixth Division.

March 24, 2000.

Attorney(s) appearing for the Case

Diane M. Anderson, Neal, Gerber & Eisenberg, Chicago, for Appellant.

Joel D. Bertocchi, Solicitor General, Attorney General Office, Chicago, for Appellee.

Justice BUCKLEY delivered the opinion of the court:

Defendant, Illinois Department of Revenue (Department), assessed plaintiff, Rockwood Holding Company, with underpayment of its 1986 Illinois income taxes. Plaintiff protested the assessment, but after a hearing, the Department rejected the challenge. Then, pursuant to the Administrative Review Law (735 ILCS 5/3-101 (West 1994)), plaintiff filed a verified complaint in the circuit court of Cook County. The circuit...

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