DTCT, INC. v. DEPT. OF REVENUE

Nos. 1-09-2272, 1-09-2274, 1-09-2275.

944 N.E.2d 449 (2011)

DTCT, INC., Taylor MCD, Inc., and BDJK Taylor, Inc.; Lofton and Lofton Management, Inc.; V. Oviedo, Inc., Midan Inc., and Lote, Inc., Plaintiffs-Appellants, v. The CITY OF CHICAGO DEPARTMENT OF REVENUE, and Bea Reyna-Hickey, in her Official Capacity as Director of the Chicago Department of Revenue, Defendants-Appellees.

Appellate Court of Illinois, First District, Sixth Division.

February 18, 2011.


Attorney(s) appearing for the Case

Andrew D. Arons , Joel N. Goldblatt , Childress Duffy Goldblatt, Ltd., Chicago, for Appellants.

Mara S. Georges , Corporation Counsel of the City of Chicago ( Benna Ruth Solomon , Deputy Corporation Counsel, Myriam Zreczny Kasper , Chief Assistant Corporation Counsel, Suzanne M. Loose , Assistant Corporation Counsel, of counsel), for Appellee.


OPINION

Justice CAHILL delivered the judgment of the court, with opinion.

This consolidated appeal arises from three actions for administrative review of a tax assessment imposed by the City of Chicago department of revenue (Department) against a group of corporations under the employer's expense tax (employer's tax) (Chicago Municipal Code § 3-20-030 (eff. July 1, 1995)). In each case, the assessment was based on the Department's finding that, under...

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