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NATIONAL CITY CORP. v. DEPARTMENT OF REV.

No. 1-04-2907.

851 N.E.2d 224 (2006)

NATIONAL CITY CORPORATION AND SUBSIDARIES, Plaintiff-Appellee, v. The DEPARTMENT OF REVENUE; Brian A. Hamer, Director of the Department of Revenue; and Judy Baar Topinka, Treasurer of the State of Illinois, Defendants-Appellants.

Appellate Court of Illinois, First District, First Division.

May 22, 2006.

Attorney(s) appearing for the Case

Lisa Madigan, Attorney General, Gary Feinerman, Solicitor General, Chicago (Brett E. Legner, Assistant Attorney General, of counsel), for Appellant.

Irene S. Fiorentinos, Morgan R. Hirst, of Jones Day, Chicago, and Charles M. Steines, Jones Day, Cleveland, for Appellee.

Presiding Justice CAHILL delivered the opinion of the court:

This is an interlocutory appeal from a circuit court order enjoining defendants, the Illinois Department of Revenue, Brian A. Hammer in his capacity as the Director of the Illinois Department of Revenue and Judy Baar Topinka in her capacity as Treasurer of the State of Illinois (collectively, the Department), from transferring money paid under protest by plaintiff...

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