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Union Electric Co. v. Department of Revenue

Appellate Court of Illinois

Decided February 9, 1989No. 4—88—0131PublishedCited by 1 opinion

1Opinion of the CourtJustice Lund

Plaintiff Union Electric Company purchased Illinois coal solely for the use of its Missouri-located generating plants. Because of the method of transferring the coal to Missouri, the Department of Revenue of the State of Illinois (Department) claimed unpaid use taxes, together with penalties and interest. Plaintiff paid the claim taxes, with penalties and interest, under protest and sued for a refund. The circuit court of Sangamon County ruled in plaintiff’s favor, ordering the refund. Department appeals.

TRANSFER OF COAL

Plaintiff contracted to buy coal from two Franklin County, Illinois, coal…

2Cases cited13 opinions

  1. Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
  2. General Oil Co. v. CrainSupreme Court of the United States · 1908
  3. Norton Co. v. Department of Revenue of Ill.Supreme Court of the United States · 1951
  4. Minnesota v. BlasiusSupreme Court of the United States · 1933
  5. D. H. Holmes Co., Ltd. v. McNamaraSupreme Court of the United States · 1988

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3Cited by1 opinion

  1. Union Electric Co. v. Department of RevenueIllinois Supreme Court · 1990

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