Legal Opinion
PepsiCo, Inc. v. Department of Revenue
Appellate Court of Illinois
Decided April 30, 2025No. 1-23-0913PublishedCited by 2 opinions
1Opinion of the Court
2025 IL App (1st) 230913
No. 1-23-0913 Filed April 30, 2025 THIRD DIVISION IN THE APPELLATE COURT OF ILLINOIS FIRST JUDICIAL DISTRICT PEPSICO, INC., and AFFILIATES, ) Petition for Direct ) Administrative Review of an Petitioner, ) Order of the Illinois Independent ) Tax Tribunal. v. ) ) Nos. 16 TT 82 THE DEPARTMENT OF REVENUE ) 17 TT 16 and THE ILLINOIS INDEPENDENT TAX ) TRIBUNAL, ) Honorable ) James M. Conway, Respondents. ) Judge Presiding. JUSTICE MARTIN delivered the judgment of the court, with opinion. Justices Reyes and D.B. Walker concurred in the judgment and opinion. OPINION ¶1 In…
2Cases cited31 opinions
- United States v. United States Gypsum Co.Supreme Court of the United States · 1948
- Frank Lyon Co. v. United StatesSupreme Court of the United States · 1978
- City of Belvidere v. Illinois State Labor Relations BoardIllinois Supreme Court · 1998
- Container Corp. of America v. Franchise Tax BoardSupreme Court of the United States · 1983
- AFM Messenger Service, Inc. v. Department of Employment SecurityIllinois Supreme Court · 2001
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3Cited by2 opinions
- Kenwood-Oakland Community Org. v. IL Department of Human ServicesAppellate Court of Illinois · 2026
- PepsiCo, Inc. v. Department of RevenueAppellate Court of Illinois · 2026