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AMERICAN RIVER TRANSP. CO. v. BOWER

No. 2-02-1290.

813 N.E.2d 1090 (2004)

351 Ill. App.3d 208

286 Ill.Dec. 397

AMERICAN RIVER TRANSPORTATION COMPANY, Plaintiff-Appellee, v. Glen L. BOWER, as Director of the Department of Revenue; Judy Barr Topinka, as Treasurer of the State of Illinois; and The Department of Revenue, Defendants-Appellants.

Appellate Court of Illinois, Second District.

July 21, 2004.

Attorney(s) appearing for the Case

Lisa Madigan, Attorney General, Gary S. Feinerman, Solicitor General, Nadine J. Wichern, Assistant Attorney General, Chicago, for Glen L. Bower, Illinois Department of Revenue, Judy Barr Topinka.

Thomas H. Donohoe, Theodore R. Bots, Kevin L. Batson, McDermott, Will & Emery, Chicago, for American River Transportation Co.

Justice McLAREN delivered the opinion of the court:

Defendants, Glen Bower, as Director of the Department of Revenue, Judy Barr Topinka, as Treasurer of the State of Illinois, and the Illinois Department of Revenue (collectively, the Department), appeal from the trial court's order denying their motion for summary judgment and granting the motion for summary judgment of plaintiff, American River Transportation Company (ARTCO). We affirm.

ARTCO operates a line...

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