PPG Industries, Inc. v. Department of Revenue

This appeal arises from an administrative review action filed by plaintiff-appellant/cross-appellee, PPG Industries, Inc. (PPG or Taxpayer). Taxpayer is a Pennsylvania corporation with its principal place of business in Pittsburgh, Pennsylvania. Defendant-appellee/ cross-appellant is the Department of Revenue of the State of Illinois (Department). Taxpayer appeals the trial court’s decision which upheld the Department’s finding that Taxpayer was liable for tax penalties for the tax years 1987, 1988, 1989, and 1990. PPG timely filed a notice of appeal on July 12, 1999, seeking only a reversal…