National City Corp. & Subsidiaries v. Department of Revenue

PRESIDING JUSTICE CAHILL

delivered the opinion of the court:

This is an interlocutory appeal from a circuit court order enjoining defendants, the Illinois Department of Revenue, Brian A. Hammer in his capacity as the Director of the Illinois Department of Revenue, and Judy Baar Topinka in her capacity as Treasurer of the State of Illinois (collectively, the Department), from transferring money paid under protest by plaintiff National City Corporation & Subsidiaries (National City) to the State’s general revenue fund. See 188 Ill. 2d R. 307(a)(1). We are asked to decide whether National City may…