WITTE BROTHERS EXCHANGE, INCORPORATED v. DEPARTMENT OF REVENUE

No. 1-12-0850.

997 N.E.2d 903 (2013)

2013 IL App (1st) 120850

375 Ill. Dec. 592

WITTE BROTHERS EXCHANGE, INCORPORATED, Plaintiff-Appellee, v. The DEPARTMENT OF REVENUE, Brian Hamer, as Director of Revenue, and Dan Rutherford, as Treasurer of the State of Illinois, Defendants-Appellants.

Appellate Court of Illinois, First District, Sixth Division.

Rehearing Denied November 1, 2013.


Attorney(s) appearing for the Case

Lisa Madigan , Attorney General, of Chicago ( Michael A. Scodro , Solicitor General, and Laura Wunder , Assistant Attorney General, of counsel), for appellants.

David M. Rownd and Brittany E. Kirk , both of Thompson Coburn LLP, of Chicago, for appellee.


OPINION

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

¶ 1 Plaintiff-appellee Witte Brothers Exchange, Inc. (Witte Brothers or plaintiff), an interstate trucking company, initiated this action against defendants-appellants the Illinois Department of Revenue, Brian Hamer as its director, and Dan Rutherford as Treasurer of the State of Illinois (collectively the Department) to recover funds submitted under protest following an audit...

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