Legal Opinion
Borden Chemicals & Plastics, L.P. v. Zehnder
Appellate Court of Illinois
Decided February 14, 2000No. 1 — 98 — 4456PublishedCited by 22 opinions
1Opinion of the CourtJustice Gallagher
This is an action for administrative review of a final decision of Ken Zehnder, the Director of the Department of Revenue of the State of Illinois (the Department). The circuit court entered judgment in favor of the Department and against plaintiff, Borden Chemicals & Plastics, L.E Plaintiff now appeals.
The issues presented are: (1) whether plaintiff is subject to the replacement tax under the Income Tax Act (replacement tax) (35 ILCS 5/201(c) (West 1996)) and (2) if so, whether plaintiff is entitled to a replacement tax investment credit (investment credit), as provided by section 201(e) (35…
2Cases cited29 opinions
- International Shoe Co. v. WashingtonSupreme Court of the United States · 1945
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Quill Corp. v. North Dakota Ex Rel. HeitkampSupreme Court of the United States · 1992
- Rar, Incorporated, an Illinois Corporation v. Turner Diesel, LimitedCourt of Appeals for the Seventh Circuit · 1997
- United States v. BasyeSupreme Court of the United States · 1973
24 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Rosier v. Cascade Mountain, Inc.Appellate Court of Illinois · 2006
- Bridges v. Autozone Properties, Inc.Supreme Court of Louisiana · 2005
- Knaus v. GuidryAppellate Court of Illinois · 2009
- Kmart Properties, Inc. v. Taxation & Revenue DepartmentNew Mexico Court of Appeals · 2002
- Rosier v. Cascade Mountain, Inc.Appellate Court of Illinois · 2006
17 more not listed; retrieve them via the Exa API.