Dow Chemical Co. v. Department of Revenue

FIRST DIVISION

June 27, 2005

No. 1-03-1657

THE DOW CHEMICAL COMPANY, ) Appeal from the) Circuit Court of

Plaintiff-Appellee and Cross-Appellant, ) Cook County.)

v. ) No. 01 L 50340)

THE DEPARTMENT OF REVENUE, and )

GLEN L. BOWER, Director of the )

DEPARTMENT OF REVENUE, ) Honorable) Thomas R. Chiola,

Defendants-Appellants and Cross-Appellees. ) Judge Presiding.

The Dow Chemical Company (Dow) brought an action for administrative review, challenging the decision of the director of the Illinois Department of Revenue (the Department) that a Dow subsidiary, Marion Merrell Dow, Inc. (Marion Merrell Dow), was…