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HOLLINGER INTERN., INC. v. BOWER

No. 1-04-0392.

841 N.E.2d 447 (2005)

363 Ill. App.3d 313

299 Ill.Dec. 35

HOLLINGER INTERNATIONAL, INC., Plaintiff-Appellee, v. Glen L. BOWER, Director of The Illinois Department of Revenue, Defendant-Appellant.

Appellate Court of Illinois, First District, First Division.

December 12, 2005.

Attorney(s) appearing for the Case

Fred O. Marcus and Brian L. Browdy of Horwood, Marcus & Berk Chtd., Chicago, for Plaintiff-Appellee.

Lisa Madigan, Attorney General, Gary Feinerman, Solicitor General, and Mary Patricia Kerns, Assistant Attorney General, for Defendant-Appellant.

Justice McBRIDE delivered the opinion of the court:

This appeal arises from an administrative review action filed by plaintiff-appellee, Hollinger International, Inc. (Hollinger), against the defendant-appellant, the Illinois Department of Revenue (Department). The Department assessed certain penalties against Hollinger under section 1005(a) of the Illinois Income Tax Act (35 ILCS 5/1005(a)(West 2000))(Income Tax Act) due to Hollinger's underpayment of estimated income...

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