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BLESSING/WHITE, INC. v. ZEHNDER

No. 1-01-0733.

768 N.E.2d 332 (2002)

329 Ill. App.3d 714

263 Ill.Dec. 572

BLESSING/WHITE, INC., Norbert Blessing, Stroller White, and Linda White, Plaintiffs-Appellees, v. Kenneth E. ZEHNDER, Director of Revenue, and the State of Illinois Department Of Revenue, Defendants-Appellants.

Appellate Court of Illinois, First District, Third Division.

March 29, 2002.

Attorney(s) appearing for the Case

James E. Ryan, Attorney General, Joel D. Bertocchi, Solicitor General, John P. Schmidt, Assistant Attorney General, Chicago, for Defendants-Appellants.

Schuyler, Roche & Zwirner, P.C., Chicago (Lewis R. Baron; Carol A. McGuire; Michael F. Braun, of counsel), for Plaintiffs-Appellees.

Justice CERDA delivered the opinion of the court:

In this administrative review action, defendants, the Illinois Department of Revenue and its director, Kenneth E. Zehnder1 (Director) (collectively the Department), appeal the order of the circuit court reversing its determination that certain income realized by plaintiffs, Blessing/White, Inc. (BWI), a former New Jersey corporation, its sole shareholders, Norbert Blessing and Stroller...

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