Legal Opinion
Chemed Corp. v. State of Illinois
Appellate Court of Illinois
Decided July 27, 1989No. 4-88-0528PublishedCited by 13 opinions
1Opinion of the CourtJustice Knecht
Plaintiff filed a complaint for administrative review in the circuit court of Sangamon County seeking reversal of an administrative decision of the Department of Revenue which denied plaintiff a refund of $115,223 in municipal retailers’ occupational tax (MROT) and $115,224 in regional transportation authority retailers’ occupational tax (RTA) for the period of January 1, 1982, to April 30, 1985. The trial court reversed the administrative decision and found sections 270.115(b)(3) and 320.115(b)(3) of the Illinois Administrative Code (Code) (86 Ill. Adm. Code §§270.115(b)(3), 320.115(b)(3)…
2Cases cited26 opinions
- Armco Inc. v. HardestySupreme Court of the United States · 1984
- Norton Co. v. Department of Revenue of Ill.Supreme Court of the United States · 1951
- Scripto, Inc. v. CarsonSupreme Court of the United States · 1960
- Illinois Consolidated Telephone Co. v. Illinois Commerce CommissionIllinois Supreme Court · 1983
- Niven v. SiqueiraIllinois Supreme Court · 1985
21 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Miller v. Pollution Control BoardAppellate Court of Illinois · 1994
- Water Pipe Extension, Bureau of Engineering v. Illinois Local Labor Relations BoardAppellate Court of Illinois · 1993
- Monarch Gas Co. v. Illinois Commerce CommissionAppellate Court of Illinois · 1994
- Old Ben Coal Co. v. Department of Mines & MineralsAppellate Court of Illinois · 1991
- Ardt v. Department of Professional RegulationAppellate Court of Illinois · 1991
8 more not listed; retrieve them via the Exa API.