Legal Opinion
Horsehead Corp. v. Dep't of Revenue & the Ill. Indep. Tax Tribunal
Appellate Court of Illinois
Decided September 24, 2018No. 1-17-2802UnpublishedCited by 1 opinion
1Opinion of the CourtJustice Pierce
*648 ¶ 1 Respondent Illinois Department of Revenue (IDOR) issued petitioner Horsehead Corporation 1 two notices of tax liability for Horsehead's failure to pay use taxes on its purchases of metallurgical coke between January 2007 and June 2011. Horsehead filed a petition for review with the Illinois Independent Tax Tribunal (tax tribunal), which affirmed the notices of tax liability as well as the imposition of the use tax, interest, late filing penalties, and late payment penalties totaling approximately $1,521,041. Horsehead timely filed a petition for review in this court. For the following…
2Cases cited8 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
- Goodman v. WardIllinois Supreme Court · 2011
- Chicago Tribune Co. v. JohnsonIllinois Supreme Court · 1985
- Shared Imaging, LLC v. HamerAppellate Court of Illinois · 2017
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3Cited by1 opinion
- Horsehead Corp. v. Illinois Department of RevenueAppellate Court of Illinois · 2018