Legal Opinion
Archer Daniels Midland Co. v. Department of Revenue
Appellate Court of Illinois
Decided May 17, 1988No. 87-2636PublishedCited by 8 opinions
1Opinion of the CourtJustice Scariano
Plaintiff (ADM) appeals from a decision of the circuit court of Cook County affirming the decision by the Department of Revenue (the Department) to assess tax, penalty and interest against ADM under the Illinois and municipal use taxes (Ill. Rev. Stat. 1985, ch. 120, par. 439.3; Ill. Rev. Stat. 1985, ch. 24, par. 8 — 11—6) on three jet aircraft owned by ADM. We affirm the imposition of the Illinois use tax, but reverse on the municipal use tax.
Plaintiff is a Delaware corporation with its world headquarters located in Decatur, Illinois, the management and operation of which are centralized and…
2Cases cited13 opinions
- Gibbons v. OgdenSupreme Court of the United States · 1824
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Maryland v. LouisianaSupreme Court of the United States · 1981
- Mobil Oil Corp. v. Commissioner of Taxes of Vt.Supreme Court of the United States · 1980
- Commonwealth Edison Co. v. MontanaSupreme Court of the United States · 1981
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3Cited by8 opinions
- Irwin Industrial Tool Co. v. Department of RevenueIllinois Supreme Court · 2010
- McNeil v. CarterAppellate Court of Illinois · 2001
- Ex Parte Fleming Foods of Alabama, Inc.Supreme Court of Alabama · 1994
- Kellogg Co. v. Department of TreasuryMichigan Court of Appeals · 1994
- Square D Co. v. JohnsonAppellate Court of Illinois · 1992
3 more not listed; retrieve them via the Exa API.