Legal Opinion
Blessing/White, Inc. v. Zehnder
Appellate Court of Illinois
Decided March 29, 2002No. 1-01-0733PublishedCited by 21 opinions
1Opinion of the CourtJustice Cerda
In this administrative review action, defendants, the Illinois Department of Revenue and its Director, Kenneth E. Zehnder (Director) (collectively, the Department), appeal the order of the circuit court reversing its determination that certain income realized by plaintiffs, Blessing/White, Inc. (BWI), a former New Jersey corporation, its sole shareholders, Norbert Blessing and Stroller White, and Stroller’s wife, Linda White (collectively plaintiffs), through the sale of substantially all of BWI’s business assets qualified as taxable “business income” under section 1501(a)(1) of the Illinois…
2Cases cited18 opinions
- City of Belvidere v. Illinois State Labor Relations BoardIllinois Supreme Court · 1998
- Texaco-Cities Service Pipeline Co. v. McGawIllinois Supreme Court · 1998
- Lenox, Inc. v. TolsonSupreme Court of North Carolina · 2001
- Polaroid Corp. v. OffermanSupreme Court of North Carolina · 1998
- Hoechst Celanese Corp. v. Franchise Tax BoardCalifornia Supreme Court · 2001
13 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- People Ex Rel. Department of Labor v. MCC Home Health Care, Inc.Appellate Court of Illinois · 2003
- American States Insurance v. HamerAppellate Court of Illinois · 2004
- Dow Chemical Co. v. Department of RevenueAppellate 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
16 more not listed; retrieve them via the Exa API.