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ILLINOIS POWER CO. v. JOHNSON

No. 4-82-0727.

116 Ill. App.3d 618 (1983)

452 N.E.2d 347

ILLINOIS POWER COMPANY, Plaintiff-Appellant, v. J. THOMAS JOHNSON, Director of Revenue, Department of Revenue, et al., Defendants-Appellees.

Appellate Court of Illinois — Fourth District.

Opinion filed July 12, 1983.

Attorney(s) appearing for the Case

Owen E. MacBride and Janet M. Johnson, both of Schiff, Hardin & Waite, of Chicago, for appellant.

Neil F. Hartigan, Attorney General, of Springfield (Imelda R. Terrazino, Assistant Attorney General, of counsel), for appellees.

Reversed and remanded.

JUSTICE MILLS delivered the opinion of the court:

Gas Revenue Tax Act interpretation.

What is the definition of "total long term debt" as a component of "invested capital"?

Illinois Power and the Department of Revenue could not agree.

The trial court sided with Revenue.

We hold with Illinois Power.

Ergo, we reverse and remand.

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