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MEAD CORP. v. DEPARTMENT OF REVENUE

No. 1-03-1160.

861 N.E.2d 1131 (2007)

308 Ill.Dec. 566

The MEAD CORPORATION, an Ohio Corporation, Plaintiff-Appellant, v. The DEPARTMENT OF REVENUE, Glen L. Bower, Director of the Department of Revenue, and Judith Baar Topinka, Treasurer of the State of Illinois, Defendants-Appellees.

Appellate Court of Illinois, First District, Sixth Division.

January 12, 2007.

Attorney(s) appearing for the Case

Paul H. Frankel, Craig B. Fields, Roberta Moseley Nero, Morrison & Foerster LLP, New York, NY, Fred O. Marcus, David A. Hughes, Horwood Marcus & Berk Chartered, Chicago, for Plaintiff-Appellant.

Lisa Madigan, Attorney General, Gary Feinerman, Solicitor General, Brian F. Barov, Assistant Attorney General, Chicago, for Defendants-Appellees.

Presiding Justice FITZGERALD SMITH delivered the opinion of the court:

Plaintiff Mead Corporation, an Ohio corporation (Mead or plaintiff), appeals three orders of the circuit court concerning the classification and calculation of sales gain reported on its 1994 Illinois tax return, granting judgment in favor of defendants Illinois Department of Revenue (Department), Glen L. Bower, Director of the Illinois Department of Revenue,1 and Judith...

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