Kroger Co. v. Department of Revenue Nunc Pro Tunc September 17

1-95-1658) 1-95-2232) Cons. THE KROGER COMPANY, ) Appeal from the ) Circuit Court of Plaintiff-Appellee, ) Cook County. ) v. ) ) THE DEPARTMENT OF REVENUE; and ) RAYMOND T. WAGNER, JR., Director ) of Revenue, ) Honorable ) Randye A. Kogan, Defendants-Appellants. ) Judge Presiding. PRESIDING JUSTICE HARTMAN delivered the modified opinion of the court upon denial of rehearing: The Illinois Department of Revenue (Department) appeals from the circuit court's ruling in an administrative review action brought by The Kroger Company (Kroger). The Department's administrative decision determined that…