Legal Opinion
Burlington Northern, Inc. v. Department of Revenue
Appellate Court of Illinois
Decided September 9, 1975No. 59574PublishedCited by 19 opinions
1Opinion of the Court
Mr. PRESIDING JUSTICE DOWNING
delivered the opinion of the court:
This appeal is taken from an order entered by the circuit court of Cook County affirming the action of the Department of Revenue of the State of Illinois (Department) which adopted the recommendations of its hearing examiner as to assessments made against the taxpayer-plaintiff, Burlington Northern, Inc., for its having failed to pay a use tax in Illinois on certain equipment owned and used by the plaintiff as an interstate carrier for hire. The assessments are based on an audit made by the Department of the taxpayer’s records…
2Cases cited36 opinions
- Bingler v. JohnsonSupreme Court of the United States · 1969
- Old Colony Railroad v. CommissionerSupreme Court of the United States · 1932
- Western Live Stock v. Bureau of RevenueSupreme Court of the United States · 1938
- United States v. Yellow Cab Co.Supreme Court of the United States · 1947
- Henneford v. Silas Mason Co.Supreme Court of the United States · 1937
31 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Department of Revenue v. Appellate CourtIllinois Supreme Court · 1977
- Sundstrand Corp. v. Department of RevenueAppellate Court of Illinois · 1975
- Apple Canyon Lake Property Owners' Ass'n v. Illinois Commerce Comm'nAppellate Court of Illinois · 2013
- Square D Co. v. JohnsonAppellate Court of Illinois · 1992
- National School Bus Service, Inc. v. Department of RevenueAppellate Court of Illinois · 1998
14 more not listed; retrieve them via the Exa API.