1. Home
  2. Browse Decisions
  3. N.E.3d
  4. 194 N.E.3d
  5. 194 N.E.3d 514 (2021)
 

KISHWAUKEE AUTO CORRAL v. DEPT. OF REVENUE

No. 1-20-0236.

194 N.E.3d 514 (2021)

2021 IL App (1st) 200236

KISHWAUKEE AUTO CORRAL, INC., Petitioner, v. The DEPARTMENT OF REVENUE and the Illinois Independent Tax Tribunal, Respondents.

Appellate Court of Illinois, First District, FIRST DIVISION.

Filed November 8, 2021.

Attorney(s) appearing for the Case

Lane M. Gensburg and Anne J. Kim , of Gensburg Calandriello & Kanter, P.C., of Chicago, for petitioner.

Kwame Raoul , Attorney General, of Chicago ( Jane Elinor Notz , Solicitor General, and David E. Neumeister , Assistant Attorney General, of counsel), for respondent Illinois Department of Revenue.

No brief filed for other respondent.

OPINION

¶ 1 Petitioner Kishwaukee Auto Corral, Inc. (Kishwaukee), filed claims with the Illinois Department of Revenue (Department) for refunds of sales tax that it paid under the Retailers' Occupation Tax Act (ROTA) (35 ILCS 120/1 et seq. (West 2018)) on vehicles...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases