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PPG INDUSTRIES v. DEPARTMENT OF REVENUE

No. 1-99-2487.

765 N.E.2d 34 (2002)

328 Ill. App.3d 16

262 Ill.Dec. 208

PPG INDUSTRIES, INC., Plaintiff-Appellant/Cross-Appellee, v. The DEPARTMENT OF REVENUE, Defendant-Appellee/Cross-Appellant.

Appellate Court of Illinois, First District, Second Division.

January 29, 2002.

Attorney(s) appearing for the Case

Paul D. Frenz, McBride Baker & Coles, Chicago, for Appellant.

James E. Ryan, Attorney General, Joel D. Bertocchi, Solicitor General, and Brian F. Barov, Assistant Attorney General, Chicago, for Appellee.

Justice McBRIDE delivered the opinion of the court:

This appeal arises from an administrative review action filed by plaintiff-appellant/cross-appellee, PPG Industries, Inc. (PPG or Taxpayer). Taxpayer is a Pennsylvania corporation with its principal place of business in Pittsburgh, Pennsylvania. Defendant-appellee/cross-appellant is the Department of Revenue of the State of Illinois (Department). Taxpayer appeals the trial court's decision which upheld the Department...

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