AMERICAN STATES INS. CO. v. HAMER

No. 1-03-1646.

816 N.E.2d 659 (2004)

352 Ill. App.3d 521

287 Ill.Dec. 692

AMERICAN STATES INSURANCE COMPANY, an Indiana corporation, on its own behalf and on behalf of the Combined Group American States Insurance Company and Combined Subsidiaries American Economy Insurance Company, American States Preferred Insurance Company, American States Insurance Company of Texas, American States Lloyds Insurance Company, Insurance Company of Illinois and American States Life Insurance Company, Plaintiffs-Appellees, v. Brian A. HAMER, as Director of the Illinois Department of Revenue; The Illinois Department of Revenue, and Judy Baar Topinka, in her official capacity as Treasurer of the State of Illinois, Defendants-Appellants.

Appellate Court of Illinois, First District, Fifth Division.

Rehearing Denied October 19, 2004.


Attorney(s) appearing for the Case

Lisa Madigan, Attorney General, Gary Feinerman, Solicitor General (Brian F. Barov, Assistant Attorney General, of counsel), for Appellants.

Novak and Macey LLP, Chicago (Karen L. Levine, of counsel); McKee Nelson LLP, Washington, D.C. (John A. Galotto and Richard C. Stark, of counsel).


Presiding Justice CAMPBELL delivered the opinion of the court:

Defendants Brian A. Hamer, as Director of the Illinois Department of Revenue1, the Illinois Department of Revenue (Department), and Judy Baar Topinka, as Treasurer of the State of Illinois, appeal from an order of the circuit court of Cook County granting summary judgment to the plaintiff taxpayer, American States Insurance Company...

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