Legal Opinion

Panhandle Eastern Pipeline Company v. Hamer

Appellate Court of Illinois

Decided December 7, 2012No. 1-11-3559PublishedCited by 3 opinions

1Opinion of the Court

ILLINOIS OFFICIAL REPORTS Appellate Court Panhandle Eastern Pipeline Co. v. Hamer,

2012 IL App (1st) 113559

Appellate Court PANHANDLE EASTERN PIPELINE COMPANY, a Delaware Caption Corporation, and TEXAS EASTERN TRANSMISSION CORPORATION, a Delaware Corporation, Plaintiffs-Appellees, v. BRIAN A. HAMER, as Director of the Department of Revenue, and THE DEPARTMENT OF REVENUE, Defendants-Appellants. District & No. First District, Fifth Division Docket No. 1-11-3559 Filed December 7, 2012 Held The calculation of plaintiffs’ right to a corporate income tax refund on (Note: This syllabus their natural…

2Cases cited25 opinions

  1. Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
  2. Quill Corp. v. North Dakota Ex Rel. HeitkampSupreme Court of the United States · 1992
  3. Container Corp. of America v. Franchise Tax BoardSupreme Court of the United States · 1983
  4. AFM Messenger Service, Inc. v. Department of Employment SecurityIllinois Supreme Court · 2001
  5. Oklahoma Tax Commission v. Jefferson Lines, Inc.Supreme Court of the United States · 1995

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3Cited by3 opinions

  1. Chicago Bears Football Club v. Cook County Department of RevenueAppellate Court of Illinois · 2014
  2. Witte Brothers Exchange v. The Department of RevenueAppellate Court of Illinois · 2013
  3. Witte Brothers Exchange, Inc. v. The Department of RevenueAppellate Court of Illinois · 2013

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