Legal Opinion
American States Insurance v. Hamer
Appellate Court of Illinois
Decided August 27, 2004No. 1-03-1646PublishedCited by 15 opinions
1Opinion of the Court
PRESIDING JUSTICE CAMPBELL
delivered the opinion of the court:
Defendants Brian A. Hamer, as Director of the Illinois Department of Revenue, 1 the Illinois Department of Revenue (Department), and Judy Baar Topinka, as Treasurer of the State of Illinois, appeal from an order of the circuit court of Cook County granting summary judgment to the plaintiff taxpayer, American States Insurance Company (American States). American States brought this suit pursuant to sections 1, 2, 2a and 2a.l of the State Officers and Employees Money Disposition Act (Protest Monies Act) (30 ILCS 230/1 et seq. (West…
2Cases cited21 opinions
- Purtill v. HessIllinois Supreme Court · 1986
- Pyne v. WitmerIllinois Supreme Court · 1989
- Texaco-Cities Service Pipeline Co. v. McGawIllinois Supreme Court · 1998
- Hoechst Celanese Corp. v. Franchise Tax BoardCalifornia Supreme Court · 2001
- In Re Estate of WhittingtonIllinois Supreme Court · 1985
16 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Tefco Construction Co. v. Continental Community Bank & Trust Co.Appellate Court of Illinois · 2005
- McKesson Water Products Co. v. Director, Division of TaxationNew Jersey Tax Court · 2007
- Jim Beam Brands Co. v. Franchise Tax BoardCalifornia Court of Appeal · 2005
- ABB C-E Nuclear Power Inc. v. Director of RevenueSupreme Court of Missouri · 2007
- Mead Corp. v. Department of RevenueAppellate Court of Illinois · 2007
10 more not listed; retrieve them via the Exa API.