Peoria & Pekin Union Railway Co. v. Department of Revenue
Appellate Court of Illinois
1Opinion of the CourtJustice Breslin
On this appeal, the plaintiff, Peoria & Pekin Union Railway Company (railway), argues that the Illinois Department of Revenue (Department) unlawfully sought to recover taxes and penalties for a deficiency from 1988 by employing the federal change provisions of the Illinois Income Tax Act (Act) (35 ILCS 5/101 et seq. (West 1996)) after adjustments were made to its return by the Internal Revenue Service (IRS). We hold that because of the IRS’s upward adjustment of the railway’s 1988 taxable income, the Department could properly assess the railway for resulting deficiencies. We therefore reverse…
Also in this document: Concurrence.
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- Bodine Electric Co. v. AllphinIllinois Supreme Court · 1980
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