Legal Opinion
JM Aviation, Inc. v. Department of Revenue
Appellate Court of Illinois
Decided June 2, 2003No. 1-02-0379 RelPublished
1Opinion of the Court 1
FIRST DIVISION
June 2, 2003
No. 1-02-0379
JM AVIATION, INC., ) Appeal from the) Circuit Court of
Plaintiff-Appellant, ) Cook County)) No. 01 L 50537)
THE DEPARTMENT OF REVENUE, ) Honorable) John A. Ward,
Defendant-Appellee. ) Judge Presiding.
2Opinion of the Court · SmithJustice Smith
This is an action for administrative review of the Illinois Department of Revenue's (the Department) determination that plaintiff JM Aviation, Inc. (JM Aviation), owed state use tax on its purchase of a used airplane. The circuit court affirmed the Department. On appeal, JM Aviation contends that is does not owe any use tax, alleging that the purchase was an…
3Cases cited12 opinions
- United States v. United States Gypsum Co.Supreme Court of the United States · 1948
- AFM Messenger Service, Inc. v. Department of Employment SecurityIllinois Supreme Court · 2001
- XL Disposal Corp., Inc. v. ZehnderAppellate Court of Illinois · 1999
- In Re: William Stoecker, DebtorCourt of Appeals for the Seventh Circuit · 1999
- Copilevitz v. Department of RevenueIllinois Supreme Court · 1968
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