Legal Opinion
Automatic Data Processing, Inc. v. Department of Revenue
Appellate Court of Illinois
Decided May 16, 2000No. 1-99-0324PublishedCited by 15 opinions
1Opinion of the Court
PRESIDING JUSTICE COUSINS
delivered the opinion of the court:
The plaintiffs are a Delaware corporation and its subsidiaries. The parent corporation provides a wide range of information and computing services to private business and government clients. The wholly owned subsidiaries were formed in order to manage the company’s investments as well as other intangible assets. The Illinois Department of Revenue (the Department) audited the plaintiffs and determined that, because the parent had erroneously said that its subsidiaries were not part of its unitary business group, it had underpaid taxes…
2Cases cited11 opinions
- City of Belvidere v. Illinois State Labor Relations BoardIllinois Supreme Court · 1998
- Allied-Signal, Inc. Ex Rel. Bendix Corp. v. Director, Division of TaxationSupreme Court of the United States · 1992
- Illinois Consolidated Telephone Co. v. Illinois Commerce CommissionIllinois Supreme Court · 1983
- Scadron v. City of Des PlainesIllinois Supreme Court · 1992
- General Telephone Co. v. JohnsonIllinois Supreme Court · 1984
6 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Blessing/White, Inc. v. ZehnderAppellate Court of Illinois · 2002
- Zebra Technologies Corp. v. TopinkaAppellate Court of Illinois · 2003
- American States Insurance v. HamerAppellate Court of Illinois · 2004
- USX Corp. v. WhiteAppellate Court of Illinois · 2004
- Philip v. DaleyAppellate Court of Illinois · 2003
10 more not listed; retrieve them via the Exa API.