Legal Opinion
PepsiCo, Inc. v. Department of Revenue
Appellate Court of Illinois
Decided February 25, 2026No. 4-25-0121Published
1Opinion of the Court
2026 IL App (4th) 250121
FILED NO. 4-25-0121 February 25, 2026 Carla Bender 4th District Appellate IN THE APPELLATE COURT Court, IL OF ILLINOIS FOURTH DISTRICT PEPSICO, INC., and AFFILIATES, ) Appeal from the Plaintiffs-Appellants, ) Circuit Court of v. ) Sangamon County THE DEPARTMENT OF REVENUE; DAVID C. ) No. 22TX155 HARRIS, in His Official Capacity as Director of ) Revenue; and MICHAEL W. FRERICHS, in His ) Honorable Official Capacity as Treasurer of the State of Illinois, ) Robin L. Schmidt, Defendants-Appellees. ) Judge Presiding. JUSTICE ZENOFF delivered the judgment of the court, with…
2Cases cited36 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Community for Creative Non-Violence v. ReidSupreme Court of the United States · 1989
- Frank Lyon Co. v. United StatesSupreme Court of the United States · 1978
- Rice's Toyota World, Inc. (Formerly Rice Auto Sales, Inc.) v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1985
- Coltec Industries, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 2006
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