Legal Opinion

Searle Pharmaceuticals, Inc. v. Department of Revenue

Appellate Court of Illinois

Decided January 16, 1986No. 84—2036PublishedCited by 1 opinion

1Opinion of the Court

PRESIDING JUSTICE LINN

delivered the opinion of the court:

Plaintiff, member of an affiliated corporate group that voluntarily elected to exercise the privilege of filing a Federal consolidated tax return (26 U.S.C. sec. 1501 (1984)), filed an amended Illinois tax return seeking a refund arising from carrying back a net operating loss. Defendant, Illinois Department of Revenue, denied plaintiff’s claim for refund, finding that the clear and literal language of section 2— 203(e)(2)(E) of the Illinois Income Tax Act (Ill. Rev. Stat. 1983, ch. 120, par. 2 — 203(e)(2)(E)) requires that any member…

2Cases cited11 opinions

Lindsley v. Natural Carbonic Gas Co.Supreme Court of the United States · 1911
Lehnhausen v. Lake Shore Auto Parts Co.Supreme Court of the United States · 1973
Madden v. Kentucky Ex Rel. CommissionerSupreme Court of the United States · 1940
Caterpillar Tractor Co. v. LenckosIllinois Supreme Court · 1981
American Standard, Inc. v. United StatesUnited States Court of Claims · 1979

6 more not listed; retrieve them via the Exa API.

3Cited by1 opinion

Searle Pharmaceuticals, Inc. v. Department of RevenueIllinois Supreme Court · 1987