Legal Opinion
A.B. Dick Co. v. McGraw
Appellate Court of Illinois
Decided April 4, 1997No. 4-96-0057PublishedCited by 14 opinions
1Opinion of the CourtJustice Cook
A.B. Dick Company (A.B. Dick) and its wholly owned subsidiaries, A.B. Dick Acceptance Corporation (Acceptance) and Videojet Systems International (Videojet), filed separate Illinois income tax returns for the tax years ending March 31, 1986, 1987, and 1988. During audit, the companies amended their returns and filed a single combined return for each year, alleging the companies were a unitary business group within the meaning of section 1501(a)(27) of the Illinois Income Tax Act (Tax Act) (now 35 ILCS 5/1501(a)(27) (West Supp. 1995)). Under the amended returns, the companies claim they are…
2Cases cited11 opinions
- Container Corp. of America v. Franchise Tax BoardSupreme Court of the United States · 1983
- Mobil Oil Corp. v. Commissioner of Taxes of Vt.Supreme Court of the United States · 1980
- Moorman Manufacturing Co. v. BairSupreme Court of the United States · 1978
- Rhodes v. Illinois Central Gulf RailroadIllinois Supreme Court · 1996
- Kalata v. Anheuser-Busch Companies, Inc.Illinois Supreme Court · 1991
6 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Zebra Technologies Corp. v. TopinkaAppellate Court of Illinois · 2003
- Hormel Foods Corp. v. ZehnderAppellate Court of Illinois · 2000
- Borden, Inc. v. Illinois Dept. of RevenueAppellate Court of Illinois · 1998
- Dow Chemical Co. v. Department of RevenueAppellate Court of Illinois · 2005
- In Re: Envirodyne Industries, Inc., Debtors-Appellees. Appeal Of: Illinois Department of RevenueCourt of Appeals for the Seventh Circuit · 2004
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