Legal Opinion
Caterpillar Tractor Co. v. Lenckos
Appellate Court of Illinois
Decided October 10, 1979No. 79-104PublishedCited by 23 opinions
1Opinion of the Court
Mr. PRESIDING JUSTICE STOUDER
delivered the opinion of the court:
There is no dispute as to the facts pertinent to the issues presented on this appeal. Caterpillar Tractor Co. is a California corporation with its principal headquarters at 100 N.E. Adams Street, Peoria, Illinois. Caterpillar Tractor Co. is the parent corporation of a number of subsidiaries in the United States and foreign countries. Certain of these subsidiaries are also subject to Illinois income tax and their cases were joined with that of Caterpillar Tractor Co. before the Illinois Department of Revenue (hereinafter referred…
2Cases cited21 opinions
- Lewis v. ReynoldsSupreme Court of the United States · 1932
- Illinois Bell Telephone Co. v. AllphinIllinois Supreme Court · 1975
- Edison California Stores, Inc. v. McColganCalifornia Supreme Court · 1947
- Austin Liquor Mart, Inc. v. Department of RevenueIllinois Supreme Court · 1972
- Cooper v. HinrichsIllinois Supreme Court · 1957
16 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- Caterpillar Tractor Co. v. LenckosIllinois Supreme Court · 1981
- General Telephone Co. v. JohnsonIllinois Supreme Court · 1984
- Hewlett-Packard Co. v. State, Department of RevenueSupreme Court of Colorado · 1988
- National Realty & Investment Co. v. Department of RevenueAppellate Court of Illinois · 1986
- International Minerals & Chemical Corp. v. HeitkampNorth Dakota Supreme Court · 1987
18 more not listed; retrieve them via the Exa API.