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SCHAWK, INC. v. ZEHNDER

No. 1-00-1872.

761 N.E.2d 192 (2001)

326 Ill. App.3d 752

260 Ill.Dec. 348

SCHAWK, INC., a Delaware Corporation, Plaintiff-Appellee, v. Kenneth ZEHNDER, Director, Illinois Department of Revenue, and Judy Baar Topinka, Treasurer of the State of Illinois, Defendants-Appellants.

Appellate Court of Illinois, First District, Second Division.

November 20, 2001.

Attorney(s) appearing for the Case

James E. Ryan, Attorney General, Joel E. Bertocchi, Solicitor General, Mary Patricia Kerns, Assistant Attorney General, Chicago, for Kenneth Zehnder and Judy Baar Topinka.

Lord, Bissell & Brook, Chicago (John B. Truskowski, Hugh C. Griffin, Hugh S. Balsam, Sarah H. Dearing, of counsel), for Appellees.

Justice GORDON delivered the opinion of the court:

Defendants Kenneth Zehnder, Director of the Illinois Department of Revenue and Judy Topinka, Treasurer of the State of Illinois (collectively "the Department") appeal from an order of the circuit court of Cook County finding that plaintiff Schawk, Inc. ("Schawk") is engaged in manufacturing and thus is entitled to a tax credit for certain equipment it uses in its business. On appeal, the Department contends that the...

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