AUTOMATIC DATA PROC., INC. v. DEPT. OF REVENUE

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...

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