Armour Pharmaceutical Co. v. Department of Revenue

SIXTH DIVISION

April 13, 2001

No. 1-99-0889

ARMOUR PHARMACEUTICAL COMPANY, ) Appeal from the) Circuit Court of

Plaintiff-Appellee and Cross-Appellant, ) Cook County.)))

THE DEPARTMENT OF REVENUE )

and KENNETH ZEHNDER, )

Director of the Department of Revenue, ) Honorable) Thomas P. Quinn,

Defendants-Appellants and Cross-Appellees. ) Judge Presiding.

The Illinois Department of Revenue (the Department) appeals an order of the circuit court reversing the Department's finding that alcohol used by Armour Pharmaceutical Company (Armour) in making certain pharmaceutical products is subject to a use tax.…