DTCT, Inc. v. City of Chicago Department of Revenue

State: Illinois

Court: 1st District Appellate

Docket No: 1-09-2272, 1-09-2274 1-09-2275, Cons.

Case Date: 02/18/2011

Preview:SIXTH DIVISION February 18, 2011

Nos. 1-09-2272, 1-09-2274 and 1-09-2275, Consolidated DTCT, INC., TAYLOR MCD, INC., and BDJK TAYLOR, ) Appeal from INC.; LOFTON AND LOFTON MANAGEMENT, INC.; ) the Circuit Court V. OVIEDO, INC., MIDAN INC., and LOTE, INC., ) of Cook County ) Plaintiffs-Appellants, ) v. ) No. 08 L 51004 ) 08 L 51005 THE CITY OF CHICAGO DEPARTMENT OF ) 08 L51156 REVENUE, and BEA REYNA-HICKEY, in her Official ) Capacity as Director of the Chicago Department of ) Revenue, ) Honorable ) Lawrence O'Gara, Defendants-Appellees. ) Judge Presiding.

JUSTICE CAHILL delivered the judgment of the court, with opinion. Justice McBride concurred in the judgment and opinion. Presiding Justice Garcia dissented, with opinion. This consolidated appeal arises from three actions for administrative review of a tax assessment imposed by the City of Chicago department of revenue (Department) against a group of corporations under the employer's expense tax (employer's tax) (Chicago Municipal Code

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