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TYSON FOODS, INC. v. DEPARTMENT OF REVENUE

No. 1-98-1476.

726 N.E.2d 12 (2000)

312 Ill. App.3d 64

244 Ill.Dec. 416

TYSON FOODS, INC., Plaintiff-Appellant, v. The DEPARTMENT OF REVENUE, and Douglas Whitley, Director of Revenue of the Department of Revenue of the State of Illinois, Defendants-Appellees.

Appellate Court of Illinois, First District, Second Division.

Nunc Pro Tunc December 28, 1999.

Attorney(s) appearing for the Case

Roger L. Price, Fred M. Ackerson, Marlene A. Smith, of D'Ancona & Pflaum, Chicago, for Appellant.

James E. Ryan, Attorney General, Chicago (Erik G. Light, Assistant Attorney General, of counsel), for Appellee.

Justice McBRIDE delivered the opinion of the court:

Defendants, the Illinois Department of Revenue and Douglas Whitley, the Director of Revenue (hereafter collectively referred to as the Department), issued a notice of deficiency to plaintiff Tyson Foods, Inc. (Tyson), assessing Illinois corporate income taxes for tax years ending March 29, 1986, and April 2, 1988. Two actions relating to the deficiencies, one pursuant to the State Officers and Employees Money Disposition...

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