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NDC LLC v. TOPINKA

No. 2-05-1206.

871 N.E.2d 210 (2007)

NDC LLC, d/b/a Nalco NDC LLC, Plaintiff-Appellee, v. Judy Baar TOPINKA, as Treasurer of the State of Illinois, and Jesse White, as Secretary of State of Illinois, Defendants-Appellants.

Appellate Court of Illinois, Second District.

June 15, 2007.

Attorney(s) appearing for the Case

Herman G. Bodewes, Creighton R. Castle, David O. Edwards and Kristina E. Mony (Court-appointed), Giffin, Winning, Cohen & Bodewes, P.C., Springfield, for Jesse White.

Lisa A. Hausten, Scott J. Heyman, Sidley Austin LLP, Chicago, Stephan N. Landsman, Bryan W. Sill, Nalco Company/Legal Department, Naperville, for NDC LLC.

Presiding Justice GROMETER delivered the opinion of the court:

This appeal involves a dispute as to the amount, if any, of additional franchise tax due under the Illinois Business Corporation Act of 1983 (Business Corporation Act) (805 ILCS 5/1.01 et seq. (West 2004)) as a result of the merger of Nalco Neighborhood Development Corporation (Neighborhood) into plaintiff, NDC LLC, d/b/a Nalco NDC LLC (NDC or plaintiff). NDC filed a multiple-count complaint against...

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