1. Home
  2. Browse Decisions
  3. N.E.2d
  4. 791 N.E.2d
  5. 791 N.E.2d 1152 (2003)
 

JM AVIATION, INC. v. DEPARTMENT OF REVENUE

No. 1-02-0379.

791 N.E.2d 1152 (2003)

341 Ill. App.3d 1

274 Ill.Dec. 741

JM AVIATION, INC., Plaintiff-Appellant, v. The DEPARTMENT OF REVENUE, Defendant-Appellee.

Appellate Court of Illinois, First District, First Division.

June 2, 2003.

Attorney(s) appearing for the Case

Bronson & Kahn LLC, Chicago (Marc W. O'Brien, G. Scott Snively, of counsel), for Plaintiff-Appellant.

Lisa Madigan, Attorney General, and Joel D. Bertocchi, Solicitor General, Chicago (Jerald S. Post, Assistant Attorney General, of counsel), for Defendant-Appellee.

Justice SMITH delivered the opinion of the court:

This is an action for administrative review of the Illinois Department of Revenue's (the Department) determination that plaintiff JM Aviation, Inc. (JM Aviation), owed state use tax on its purchase of a used airplane. The circuit court affirmed the Department. On appeal, JM Aviation contends that is does not owe any use tax, alleging that the purchase was an isolated or occasional sale and, thus, constituted an exception...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases