Legal Opinion
Zunamon v. Zehnder
Appellate Court of Illinois
Decided September 16, 1999No. 1-98-1459PublishedCited by 9 opinions
1Opinion of the CourtJustice Hourihane
Plaintiffs, the trustees of certain taxpayer trusts, appeal an order of the circuit court affirming a decision of the Illinois Department of Revenue (Department), which determined that the trusts are not entitled to a foreign tax credit under section 601(b)(3) of the Illinois Income Tax Act (Act) (Ill. Rev. Stat. 1987, ch. 120, par. 1 — 101 et seq.) against their Illinois income tax liability for tax years prior to 1988 or against their replacement tax liability.
We reverse in part and affirm in part.
BACKGROUND
The underlying facts are undisputed. Each trust is a “resident” of Illinois for…
2Cases cited28 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- New Energy Co. of Indiana v. LimbachSupreme Court of the United States · 1988
- General Motors Corp. v. TracySupreme Court of the United States · 1997
- Curry v. McCanlessSupreme Court of the United States · 1939
- Goldberg v. SweetSupreme Court of the United States · 1989
23 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Illinois State Chamber of Commerce v. FilanIllinois Supreme Court · 2005
- Zebra Technologies Corp. v. TopinkaAppellate Court of Illinois · 2003
- Exelon Corp. v. Illinois Department of RevenueAppellate Court of Illinois · 2007
- Exelon Corp. v. Illinois Dept. of RevenueAppellate Court of Illinois · 2007
- Illinois State Chamber of Commerce v. FilanIllinois Supreme Court · 2005
4 more not listed; retrieve them via the Exa API.