No. 1-99-0324.

729 N.E.2d 897 (2000)

313 Ill. App.3d 433

246 Ill.Dec. 246

AUTOMATIC DATA PROCESSING, INC. & ADP Atlantic, Inc., ADP East, Inc., ADP Central, Inc., & ADP North America, Inc. (subsidiaries of Automatic Data Processing, Inc.), Plaintiffs-Appellants, v. The ILLINOIS DEPARTMENT OF REVENUE, Defendant-Appellee.

Appellate Court of Illinois, First District, Second Division.

May 16, 2000.

Attorney(s) appearing for the Case

Hollis L. Hyans, Paul H. Frankel, Morrison & Foerster LLP, New York, New York, Fred O. Marcus, Brian L. Browdy, Horwood, Marcus & Berk Chtd., Chicago, for Appellant.

James E. Ryan, Attorney General, Jerald S. Post, Assistant Attorney General, Chicago, for Appellee.

Presiding Justice COUSINS delivered the opinion of the court:

The plaintiffs are a Delaware corporation and its subsidiaries. The parent corporation provides a wide range of information and computing services to private business and government clients. The wholly owned subsidiaries were formed in order to manage the company's investments as well as other intangible assets. The Illinois Department of Revenue (the Department) audited the plaintiffs and determined that...

Let's get started

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases