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CLARCOR, INC. v. HAMER

No. 1-11-1674.

972 N.E.2d 692 (2012)

361 Ill. Dec. 899

CLARCOR, INC., Plaintiff-Appellant, v. Brian A. HAMER, as Director of the Illinois Department of Revenue, and The Illinois Department of Revenue, Defendants-Appellees.

Appellate Court of Illinois, First District, Sixth Division.

Rehearing Denied June 15, 2012.

Attorney(s) appearing for the Case

David A. Hughes , Megan A. Mathias , Horwood, Marcus & Berk, Chtrd., Chicago, for appellant.

Lisa Madigan , Attorney General, Chicago ( Michael A. Scodro , Solicitor General, Clifford W. Berlow , Assistant Attorney General, of counsel), for appellees.

OPINION

Presiding Justice R. GORDON delivered the judgment of the court, with opinion.

¶ 1 In this appeal, plaintiff Clarcor, Inc., seeks a refund of a portion of the Illinois corporate taxes that it had already paid.

¶ 2 This corporate plaintiff has subsidiaries that are engaged primarily in packaging and subsidiaries that are engaged primarily in filtration. On its original tax returns for the tax years 2002 and 2003, plaintiff included...

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