Legal Opinion

Caterpillar Financial Services Corp. v. Whitley

Appellate Court of Illinois

Decided May 19, 1997No. 3-94-0830Published

1Opinion of the Court 1

No. 3-94-0830

IN THE APPELLATE COURT OF ILLINOIS

THIRD DISTRICT

A.D., 1996

CATERPILLAR FINANCIAL SERVICES ) Appeal from the Circuit Court

CORPORATION, ) of the 10th Judicial Circuit,) Peoria County, Illinois

Plaintiff-Appellant, )))

v. ) No. 92-CH-42))

DOUGLAS WHITLEY, as Director )

of the Illinois Department of )

Revenue, PATRICK QUINN, as )

Treasurer of the State of )

Illinois, and the ILLINOIS )

DEPARTMENT OF REVENUE, ) Honorable) John A. Barra,

Defendants-Appellees. ) Judge, Presiding

2Opinion of the Court · HoldridgeJustice Holdridge

Benjamin Franklin is credited with the saying that in this

world nothing is certain but death and taxes. However, we are

co…

Also in this document: Concurrence.

3Cases cited12 opinions

  1. Container Corp. of America v. Franchise Tax BoardSupreme Court of the United States · 1983
  2. Kraft General Foods, Inc. v. Iowa Department of Revenue & FinanceSupreme Court of the United States · 1992
  3. NCR Corp. v. Comptroller of the TreasuryCourt of Appeals of Maryland · 1988
  4. General Telephone Co. v. JohnsonIllinois Supreme Court · 1984
  5. People Ex Rel. Black v. DukesIllinois Supreme Court · 1983

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