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WARREN REALTY CO. v. DEPT. OF REVENUE

No. 77-1710.

62 Ill. App.3d 450 (1978)

379 N.E.2d 100

WARREN REALTY COMPANY, Plaintiff-Appellant, v. THE DEPARTMENT OF REVENUE, Defendant-Appellee.

Appellate Court of Illinois — First District (1st Division).

Opinion filed July 10, 1978.

Attorney(s) appearing for the Case

Morton D. Baron and Norman Pressman, both of Baron & Lehrer, of St. Louis, Missouri, for appellant.

William J. Scott, Attorney General, of Chicago (Paul J. Bargiel and Stephen R. Swofford, Assistant Attorneys General, of counsel), for appellee.

Order affirmed.

Mr. PRESIDING JUSTICE GOLDBERG delivered the opinion of the court:

Warren Realty Company (plaintiff) made payment under protest of an assessment of income taxes and penalties to the Illinois Department of Revenue. Plaintiff filed suit for refund in the circuit court. Plaintiff has appealed from an order dismissing the suit.

Plaintiff, a Missouri corporation qualified to do business in Illinois, purchased improved real estate in Illinois...

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