Legal Opinion
Town Crier, Inc. v. Department of Revenue
Appellate Court of Illinois
Decided June 30, 2000No. 1-98-4251PublishedCited by 9 opinions
1Opinion of the CourtJustice Quinn
Plaintiff Town Crier, Inc., a Wisconsin corporation, filed a complaint under the State Officers and Employees Money Disposition Act (30 ILCS 230/1 et seq. (West 1998)) against the Illinois Department of Revenue, Kenneth Zehnder, in his capacity as the Department’s Director, and Judy Baar Topinka, in her capacity as Treasurer of the State of Illinois (collectively, the Department). Plaintiffs complaint alleged that the Department wrongfully assessed $33,500 in use taxes, interest and penalties on plaintiff’s sales to Illinois residents from December 1, 1993, through January 31, 1996. Plaintiff…
2Cases cited15 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Quill Corp. v. North Dakota Ex Rel. HeitkampSupreme Court of the United States · 1992
- Container Corp. of America v. Franchise Tax BoardSupreme Court of the United States · 1983
- Oklahoma Tax Commission v. Jefferson Lines, Inc.Supreme Court of the United States · 1995
- Miller Brothers Co. v. MarylandSupreme Court of the United States · 1954
10 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- American River Transportation Co. v. BowerAppellate Court of Illinois · 2004
- Borders Online v. State Board of EqualizationCalifornia Court of Appeal · 2005
- In Re the Appeal of Intercard, Inc.Supreme Court of Kansas · 2000
- Endsley v. City of ChicagoAppellate Court of Illinois · 2001
- Irwin Industrial Tool Co. v. Department of RevenueAppellate Court of Illinois · 2009
4 more not listed; retrieve them via the Exa API.