Southwestern Bell Mobile Systems, Inc. v. Department of Revenue

Defendants Illinois Department of Revenue (Department) and Glen Bower, Director of the Department, appeal an order of the circuit court of Cook County in administrative review reversing the Department’s decision that plaintiffs Southwestern Bell Mobile Systems, Inc., Decatur Cellular Telephone Company, Inc., Champaign Celltelco, SBMS Cellular Telecommunications Bloomington, Inc., SBMS Cellular Telecommunications Springfield, Inc., and Eastern Missouri Cellular Limited Partnership (collectively Taxpayers) were not entitled to a refund of invested capital tax payments for tax years 1991-94.

The…