Legal Opinion
Dover Corp. v. Department of Revenue
Appellate Court of Illinois
Decided March 31, 1995No. 1-93-3340PublishedCited by 21 opinions
1Opinion of the CourtJustice McNULTY
The Illinois Department of Revenue (Department) issued notices of deficiencies to plaintiff Dover Corporation (Dover) and five of its subsidiaries, proposing income tax deficiencies for the taxable years ending in 1984 and 1985 in the amount of $176,914. Dover and its five subsidiaries filed protests, arguing that certain corporate income liabilities for 1984 and 1985 were taxable outside of Illinois and that certain types of Dover’s income should be classified as nonbusiness income. The administrative law judge found in the Department’s favor and the circuit court affirmed. We also affirm.
Dov…
2Cases cited12 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Moorman Manufacturing Co. v. BairSupreme Court of the United States · 1978
- Goldberg v. SweetSupreme Court of the United States · 1989
- Illinois Consolidated Telephone Co. v. Illinois Commerce CommissionIllinois Supreme Court · 1983
- Adams v. Jewel Companies, Inc.Illinois Supreme Court · 1976
7 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Polaroid Corp. v. OffermanSupreme Court of North Carolina · 1998
- The Kroger Co. v. the Dept. of RevenueAppellate Court of Illinois · 1996
- Citicorp North America, Inc. v. Franchise Tax BoardCalifornia Court of Appeal · 2000
- Disney Enters. v. Tax AppealsNew York Court of Appeals · 2008
- Borden, Inc. v. Illinois Dept. of RevenueAppellate Court of Illinois · 1998
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