Legal Opinion
Zebra Technologies Corp. v. Topinka
Appellate Court of Illinois
Decided October 27, 2003No. 1-01-2861, 1-02-0386 consPublishedCited by 17 opinions
1Opinion of the Court
PRESIDING JUSTICE O’MALLEY
delivered the opinion of the court:
The Illinois Department of Revenue (the Department) conducted an audit of Zebra Technologies’ (taxpayer) corporate income tax returns for the years ended 1993, 1994 and 1995 (audit period). The Department included in taxpayer’s unitary group subsidiaries that taxpayer previously excluded and treated certain income as business income that had been allocated to another state as nonbusiness income. Taxpayer paid all proposed adjustments with interest under protest. The Department did not issue an official notice of deficiency. Taxpayer…
2Cases cited18 opinions
- Quill Corp. v. North Dakota Ex Rel. HeitkampSupreme Court of the United States · 1992
- Container Corp. of America v. Franchise Tax BoardSupreme Court of the United States · 1983
- AFM Messenger Service, Inc. v. Department of Employment SecurityIllinois Supreme Court · 2001
- Mobil Oil Corp. v. Commissioner of Taxes of Vt.Supreme Court of the United States · 1980
- Allied-Signal, Inc. Ex Rel. Bendix Corp. v. Director, Division of TaxationSupreme Court of the United States · 1992
13 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- American River Transportation Co. v. BowerAppellate Court of Illinois · 2004
- Carroll v. Preston Trucking Co., Inc.Appellate Court of Illinois · 2004
- People Ex Rel. Waller v. HarrisonAppellate Court of Illinois · 2004
- In re Application of SkidmoreAppellate Court of Illinois · 2011
- Mead Corp. v. Department of RevenueAppellate Court of Illinois · 2007
12 more not listed; retrieve them via the Exa API.