Legal Opinion

Home Interiors & Gifts, Inc. v. Department of Revenue

Appellate Court of Illinois

Decided November 13, 2000No. 1-99-1953 RelPublished

1Opinion of the Court 1

FIRST DIVISION

November 13, 2000

No. 1-99-1953

HOME INTERIORS AND GIFTS, INC.,

Plaintiff-Appellant,

v.

THE DEPARTMENT OF REVENUE,

Defendant-Appellee.)))))))))

Appeal from the

Circuit Court of

Cook County

Honorable

John A. Ward,

Judge Presiding.

2Opinion of the Court · FrossardJustice O'Mara Frossard

Plaintiff, Home Interiors & Gifts, Inc., appeals the order of the circuit court affirming the Department of Revenue's (Department) finding that plaintiff owes taxes on interest income it earned in 1989 and 1990. In 1993, the Department issued to plaintiff a notice of business income tax deficiency. The Department determined that plaintiff's corporate tax returns for…

3Cases cited17 opinions

  1. Quill Corp. v. North Dakota Ex Rel. HeitkampSupreme Court of the United States · 1992
  2. City of Belvidere v. Illinois State Labor Relations BoardIllinois Supreme Court · 1998
  3. Container Corp. of America v. Franchise Tax BoardSupreme Court of the United States · 1983
  4. Mobil Oil Corp. v. Commissioner of Taxes of Vt.Supreme Court of the United States · 1980
  5. Moorman Manufacturing Co. v. BairSupreme Court of the United States · 1978

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