CENT. ILL. LIGHT CO. v. DEPT. OF REVENUE

No. 4-01-0942.

780 N.E.2d 1109 (2002)

335 Ill. App.3d 412

269 Ill.Dec. 385

CENTRAL ILLINOIS LIGHT COMPNY and Freeman United Coal Mining Company, Plaintiffs-Appellants, v. The ILLINOIS DEPARTMENT OF REVENUE, Defendant-Appellee.

Appellate Court of Illinois, Fourth District.

October 16, 2002.


Attorney(s) appearing for the Case

Lawrence J. Stark (argued), James M. Davis, Stone, Pogrund & Korey, Chicago, for Freeman United Coal Mining Co.

James E. Ryan, Attorney General, Joel D. Bertocchi, Solicitor General, Carl J. Elitz, Assistant Attorney General (argued), Chicago, for Department of Revenue.


Presiding Justice McCULLOUGH delivered the opinion of the court:

Plaintiff Freeman United Coal Mining Company (Freeman), referred to collectively with Central Illinois Light Company (CILCO) as Taxpayers, appeals from an order of the circuit court of Sangamon County affirming on administrative review a decision of the Illinois Department of Revenue (Department). The issues on review are whether (1) Freeman is entitled to a credit or refund on the basis that the coal...

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