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AMERICAN AIRLINES v. DEPARTMENT OF REVENUE

No. 1-08-2985.

931 N.E.2d 666 (2009)

AMERICAN AIRLINES, INC., Plaintiff-Appellee, v. The DEPARTMENT OF REVENUE, Defendant-Appellant.

Appellate Court of Illinois, First District, Sixth Division.

Rehearing Denied July 20, 2010.

Attorney(s) appearing for the Case

Lisa Madigan, Attorney General of the State of Illinois, Michael A. Scodro, Solicitor General, and Timothy K. McPike, Assistant Attorney General, Chicago, IL, for Appellant.

Michael J. Koenigsknecht, Michael J. Koenigsknecht & Associates, LLC, Chicago IL, for Appellee.

Justice JOSEPH GORDON delivered the opinion of the court:

This case involves two sets of amended tax returns that the plaintiff-appellee, American Airlines Inc. (hereinafter American Airlines), filed with the defendant-appellant, the Illinois Department of Revenue (hereinafter the Department), claiming a refund of use tax it paid to the Department during the months of July 2000 through December 2000. The Department granted a refund in the amount of $183,873, which...

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