Peoria & Pekin Union Railway Co. v. Dept. of Revenue

No. 4--97--0786

December 18, 1998

IN THE

APPELLATE COURT OF ILLINOIS

THIRD DISTRICT

A.D., 1998

PEORIA and PEKIN UNION RAILWAY ) Appeal from the Circuit Court

COMPANY, ) of the 10th Judicial Circuit,) Tazewell County, Illinois

Plaintiff-Appellee, ))

v. ) No. 96--MR--69)

THE DEPARTMENT OF REVENUE and )

KENNETH ZEHNDER, Director of )

the Department of Revenue, ) Honorable) Donald C. Courson,

Defendants-Appellants. ) Judge Presiding.

On this appeal, the plaintiff, Peoria & Pekin Union Railway Company (railway), argues that the Illinois Department of Revenue (Department) unlawfully sought to recover taxes and…