Kraft, Inc. v. Edgar

This case comes to us on appeal from an administrative review in the circuit court of Sangamon County. The plaintiff Kraft, Inc. (Kraft), sought review of the Secretary of State’s (Secretary’s) determination of tax liability. The circuit court reversed the Secretary’s refusal to grant the plaintiff an adjustment based on the circuit court’s reading of section 1.17 of the Business Corporation Act of 1983 (1983 BCA) and the plaintiff’s due process claims. (Ill. Rev. Stat. 1985, ch. 32, par. 1.17.) We find the circuit court was in error on both grounds and reverse its decision.

The plaintiff…