Dow Chemical Co. v. Department of Revenue

The Dow Chemical Company (Dow) brought an action for administrative review, challenging the decision of the director of the Illinois Department of Revenue (the Department) that a Dow subsidiary, Marion Merrell Dow, Inc. (Marion Merrell Dow), was part of Dow’s “unitary business group” for Illinois income tax purposes during the tax years 1990 through 1993. The circuit court upheld the director’s decision with respect to the year 1990, but reversed it with respect to the years 1991 through 1993. For the reasons that follow, we affirm the judgment of the circuit court.

BACKGROUND

I. Stipulated…