CAVENEY v. BOWER

No. 2-99-1427.

803 N.E.2d 1 (2001)

326 Ill. App.3d 1

280 Ill.Dec. 771

Jack and Margaret CAVENEY, Plaintiffs-Appellees, v. Glen L. BOWER, Director of the Department of Revenue; Judy Baar Topinka, Treasurer of the State of Illinois; and the Department of Revenue, Defendants-Appellants.

Appellate Court of Illinois, Second District.

November 28, 2001.


Attorney(s) appearing for the Case

Lisa Madigan, Attorney General, Joel D. Bertocchi, Edmund C. Baird, A: Benjamin Goldgar, Assistant Attorneys General, Chicago, for Glen L. Bower, Illinois Department of Revenue, Judy Baar Topinka.

Richard A. Hanson, Theodore R. Bots, McDermott, Will & Emery, Chicago, for Jack Caveney and Margaret Caveney.


Justice McLAREN delivered the opinion of the court:

Defendants, Glen L. Bower, Judy Baar Topinka, and the Illinois Department of Revenue (collectively, the State), filed an appeal from the trial court's grant of summary judgment in favor of plaintiffs, Jack and Margaret Caveney. We affirmed he trial court's ruling in Caveney v. Bower, 319 Ill.App.3d 13, 253 Ill.Dec. 833,

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