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SUBWAY REST. OF BLOOMINGTON-NORMAL v. TOPINKA

No. 4-00-0729.

751 N.E.2d 203 (2001)

322 Ill. App.3d 376

256 Ill.Dec. 150

SUBWAY RESTAURANTS OF BLOOMINGTON-NORMAL, INC., an Illinois Corporation, Plaintiff-Appellee, v. Judith Baar TOPINKA, as State Treasurer of the State of Illinois; The Illinois Department of Revenue; and Kenneth H. Zehnder, Director of the Illinois Department of Revenue, Defendants-Appellants.

Appellate Court of Illinois, Fourth District.

June 7, 2001.

Attorney(s) appearing for the Case

James E. Ryan, Attorney General, Joel D. Bertocchi, Solicitor, Diane M. Potts, Assistant Attorney General (argued), Chicago, for Judith Baar Topinka, State Treasurer.

David C. Wochner, William T. Caisley (argued), Costigan & Wollrab, P.C., Bloomington, for Subway Restaurants of Bloomington-Normal, Inc.

Presiding Justice STEIGMANN delivered the opinion of the court:

In June 1997, plaintiff, Subway Restaurants of Bloomington-Normal, Inc. (Subway), filed a complaint against defendants, Judith Baar Topinka, the State Treasurer, Kenneth H. Zehnder, the Director of the Illinois Department of Revenue, and the Illinois Department of Revenue (collectively Department), seeking the return of $64,851 under the Retailers' Occupation Tax (ROT) Act (35 ILCS 120/1 through 14 (West...

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