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IRWIN INDUS. TOOL v. DEPARTMENT OF REVENUE

Nos. 1-07-3331, 08-0750.

915 N.E.2d 789 (2009)

IRWIN INDUSTRIAL TOOL CO., f/k/a American Tool Companies, Inc., as Successor By Merger to ATC Air, Inc., Plaintiff-Appellee v. The DEPARTMENT OF REVENUE, Brian Hamer, as Director of Revenue, and Alexei Giannoulias, as State Treasurer, Defendants-Appellants.

Appellate Court of Illinois, First District, Sixth Division.

September 11, 2009.

Attorney(s) appearing for the Case

Lisa Madigan, Attorney General, State of Illinois, Michael A. Scodro, Solicitor General and Diane M. Potts, Assistant Attorney General, Chicago, IL, for Defendants-Appellants.

David A. Hughes, Horwood Marcus & Berk Chartered, Chicago IL, for Plaintiff-Appellee.

Justice JOSEPH GORDON delivered the opinion of the court:

This appeal concerns an attempt by the defendants, the Illinois Department of Revenue (hereinafter the Department), Brian Hamer, as the Director of Revenue, and Alexei Giannoulias, as the Illinois State Treasurer, to impose a use tax, penalty and interest on the purchase price of an airplane acquired by the plaintiff, ATC Air, Inc. (hereinafter ATC Air), a former subsidiary of Irwin Industrial Tool Co., formerly...

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