Legal Opinion
Irwin Industrial Tool Co. v. Department of Revenue
Appellate Court of Illinois
Decided September 11, 2009No. 1-07-3331, 1-08-0750 consPublishedCited by 3 opinions
1Opinion of the CourtJustice Joseph Gordon
This appeal concerns an attempt by the defendants, the Illinois Department of Revenue (hereinafter the Department), Brian Hamer, as the Director of Revenue, and Alexei Giannoulias, as the Illinois State Treasurer, to impose a use tax, penalty and interest on the purchase price of an airplane acquired by the plaintiff, ATC Air, Inc. (hereinafter ATC Air), a former subsidiary of Irwin Industrial Tool Co., formerly known as American Tool Companies, Inc. (hereinafter Irwin). The plaintiff owned the aircraft in question from April 12, 2000, through April 30, 2002 (the relevant time period).…
2Cases cited48 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Quill Corp. v. North Dakota Ex Rel. HeitkampSupreme Court of the United States · 1992
- Container Corp. of America v. Franchise Tax BoardSupreme Court of the United States · 1983
- H. P. Hood & Sons, Inc. v. Du MondSupreme Court of the United States · 1949
- Northwestern States Portland Cement Co. v. MinnesotaSupreme Court of the United States · 1959
43 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Shared Imaging, LLC v. HamerAppellate Court of Illinois · 2017
- People ex rel. Schad, Diamond & Shedden, P.C. v. My Pillow, Inc.Appellate Court of Illinois · 2017
- Shared Imaging, LLC v. HamerAppellate Court of Illinois · 2017