Legal Opinion
Rockwood Holding Co. v. Department of Revenue
Appellate Court of Illinois
Decided March 24, 2000No. 1 — 98 — 4081PublishedCited by 18 opinions
1Opinion of the CourtJustice Buckley
Defendant, Illinois Department of Revenue (Department), assessed plaintiff, Rockwood Holding Company, with underpayment of its 1986 Illinois income taxes. Plaintiff protested the assessment, but after a hearing, the Department rejected the challenge. Then, pursuant to the Administrative Review Law (735 ILCS 5/3 — 101 (West 1994)), plaintiff filed a verified complaint in the circuit court of Cook County. The circuit court affirmed the Department’s decision and this timely appeal followed.
On appeal, plaintiff asserts that its 1986 income has been overstated by more than $1,500,000 because its…
2Cases cited27 opinions
- Quill Corp. v. North Dakota Ex Rel. HeitkampSupreme Court of the United States · 1992
- City of Belvidere v. Illinois State Labor Relations BoardIllinois Supreme Court · 1998
- Abrahamson v. Illinois Department of Professional RegulationIllinois Supreme Court · 1992
- Commissioner v. National Alfalfa Dehydrating & Milling Co.Supreme Court of the United States · 1974
- Moorman Manufacturing Co. v. BairSupreme Court of the United States · 1978
22 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Grever v. Board of Trustees of the Illinois Municipal Retirement FundAppellate Court of Illinois · 2004
- Home Interiors & Gifts, Inc. v. Department of RevenueAppellate Court of Illinois · 2000
- People Ex Rel. Department of Professional Regulation v. ManosAppellate Court of Illinois · 2001
- Marshall v. CommonwealthCommonwealth Court of Pennsylvania · 2012
- Byrd v. HamerAppellate Court of Illinois · 2011
13 more not listed; retrieve them via the Exa API.