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SOUTHWESTERN BELL MOBILE SYS. INC. v. DEPT. OF REV.

No. 1-99-2122.

732 N.E.2d 57 (2000)

314 Ill. App.3d 583

247 Ill.Dec. 341

SOUTHWESTERN BELL MOBILE SYSTEMS, INC., Decatur Cellular Telephone Company, Champaign Celltelco, SBMS Cellular Telecommunications Bloomington, Inc., SBMS Cellular Telecommunications Springfield, Inc., and Eastern Missouri Cellular Limited Partnership, Plaintiffs-Appellees, v. The DEPARTMENT OF REVENUE OF the STATE OF ILLINOIS and Glen Bower, Director, Defendant-Appellant.

Appellate Court of Illinois, First District, Sixth Division.

June 16, 2000.

Attorney(s) appearing for the Case

James E. Ryan, Attorney General; Joel D. Bertocchi, Solicitor General (John P. Schmidt, Assistant Attorney General, of counsel), for Appellant.

Lord, Bissell & Brook, Chicago (John M. Hughes and Leslie J. Rosen, of counsel), for Appellee.

Justice CAMPBELL delivered the opinion of the court:

Defendants Illinois Department of Revenue (Department) and Glen Bower, Director of the Department appeal an order of the circuit court of Cook County in administrative review reversing the Department's decision that plaintiffs Southwestern Bell Mobile Systems, Inc., Decatur Cellular Telephone Company, Inc., Champaign Celltelco, SBMS Cellular Telecommunications Bloomington, Inc., SBMS Cellular Telecommunications...

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