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DOW CHEMICAL CO. v. DEPARTMENT OF REVENUE

No. 1-03-1657.

832 N.E.2d 284 (2005)

359 Ill. App.3d 1

295 Ill.Dec. 133

The DOW CHEMICAL COMPANY, Plaintiff-Appellee and Cross-Appellant, v. The DEPARTMENT OF REVENUE, and Glen L. Bower, Director of the Department of Revenue, Defendants-Appellants and Cross-Appellees.

Appellate Court of Illinois, First District, First Division.

June 27, 2005.

Attorney(s) appearing for the Case

Lisa Madigan, Attorney General, Gary S. Feinerman, Solicitor General, and Richard S. Huszagh, Assistant Attorney General, Chicago, for Appellants/Cross-Appellees.

Paul H. Frankel, Craig B. Fields, Roberta Moseley Nero, Morrison & Foerster, LLP, New York City; Fred O. Marcus, David A. Hughes, Horwood Marcus & Berk Chartered, Chicago; James Robert Aukerman, The Dow Chemical Company, Midland, MI, for Appellee/Cross-Appellant.

Justice GORDON delivered the opinion of the court:

The Dow Chemical Company (Dow) brought an action for administrative review, challenging the decision of the director of the Illinois Department of Revenue (the Department) that a Dow subsidiary, Marion Merrell Dow, Inc. (Marion Merrell Dow), was part of Dow's "unitary business group" for Illinois income tax purposes during the tax years 1990 through 1993. The circuit court upheld the director's decision with respect...

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