Legal Opinion
Citizens Utilities Co. v. Department of Revenue
Illinois Supreme Court
Decided January 23, 1986No. 61061PublishedCited by 40 opinions
1Opinion of the CourtJustice Simon
This appeal involves the application of the Illinois Income Tax Act (the Act) (Ill. Rev. Stat. 1981, ch. 120, par. 1 — 101 et seq.) to a subsidiary corporation whose parent corporation does business throughout the United States. More specifically, it raises the following questions: (1) whether the Act requires the taxpayer to file a unitary business return using combined reporting; (2) if so, whether such a requirement violates the United States Constitution.
Citizens Utilities Company of Illinois, the taxpayer, is a wholly owned subsidiary of Citizens Utilities Company (the parent). The…
2Cases cited13 opinions
- Container Corp. of America v. Franchise Tax BoardSupreme Court of the United States · 1983
- Mobil Oil Corp. v. Commissioner of Taxes of Vt.Supreme Court of the United States · 1980
- Hans Rees' Sons, Inc. v. North Carolina Ex Rel. MaxwellSupreme Court of the United States · 1931
- Butler Bros. v. McColgan, Franchise Tax CommissionerSupreme Court of the United States · 1942
- Exxon Corp. v. Department of Revenue of Wis.Supreme Court of the United States · 1980
8 more not listed; retrieve them via the Exa API.
3Cited by40 opinions
- Texaco-Cities Service Pipeline Co. v. McGawIllinois Supreme Court · 1998
- People v. KokoraleisAppellate Court of Illinois · 1986
- Mead v. BOARD OF REVIEW OF McHENRY CTY.Appellate Court of Illinois · 1986
- VILLAGE OF LAKE IN HILLS v. Laidlaw Waste Systems, Inc.Appellate Court of Illinois · 1986
- Surtees v. VFJ Ventures, Inc.Court of Civil Appeals of Alabama · 2008
35 more not listed; retrieve them via the Exa API.