American Airlines, Inc. v. Department of Revenue

This case involves two sets of amended tax returns that the plaintiff-appellee, American Airlines, Inc. (hereinafter American Airlines), filed with the defendant-appellant, the Illinois Department of Revenue (hereinafter the Department), claiming a refund of use tax it paid to the Department during the months of July 2000 through December 2000. The Department granted a refund in the amount of $183,873, which American claimed in its first amended tax return (hereinafter original refund claim), filed on October 2, 2003, but denied American a refund in the additional amount of $518,059, which…