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SHAKKOUR v. HAMER

No. 1-04-1646.

859 N.E.2d 49 (2006)

307 Ill.Dec. 49

Leila SHAKKOUR and Michael Thorne, Plaintiffs-Appellees, v. Brian A. HAMER, as Director of the Department of Revenue, the Department of Revenue, and Judy Baar Topinka, as Treasurer of the State of Illinois, Defendants-Appellants.

Appellate Court of Illinois, First District, Fifth Division.

November 9, 2006.

Attorney(s) appearing for the Case

Lisa Madigan, Attorney General of the State of Illinois, Springfield (Gary Feinerman, Solicitor General, and Brian F. Barov, Assistant Attorney General, of counsel), for Appellants.

Horwood Marcus & Berk Chtd., Chicago (Fred O. Marcus, C. Eric Fader, and Jennifer A. Jors, of counsel), for Appellees.

Justice GALLAGHER delivered the opinion of the court:

Appellants Brian A. Hamer, as Director of the Illinois Department of Revenue,1 the Illinois Department of Revenue and Judy Baar Topinka, as Treasurer of the State of Illinois (hereinafter collectively, the Department) appeal the trial court's granting of summary judgment in favor of plaintiffs-taxpayers Leila Shakkour and Michael Thorne.2 The Department...

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