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SEARLE PHARMACEUTICALS, INC. v. DEP'T OF REVENUE

No. 84-2036.

140 Ill. App.3d 248 (1986)

488 N.E.2d 661

SEARLE PHARMACEUTICALS, INC., Appellant, v. THE DEPARTMENT OF REVENUE, Appellee.

Appellate Court of Illinois — First District.

Opinion filed January 16, 1986.

Attorney(s) appearing for the Case

Sidley & Austin, of Chicago (Henry L. Mason III, J. Douglas Donenfeld, and Lisa A. Hausten, of counsel), for appellant.

Neil F. Hartigan, Attorney General, of Springfield (Jill Wine-Banks, Solicitor General, and William D. Frazier, Assistant Attorney General, of Chicago, of counsel), for appellee.

(4th District) Judgment affirmed.

PRESIDING JUSTICE LINN delivered the opinion of the court:

Plaintiff, member of an affiliated corporate group that voluntarily elected to exercise the privilege of filing a Federal consolidated tax return (26 U.S.C. sec. 1501 (1984)), filed an amended Illinois tax return seeking a refund arising from carrying back a net operating loss. Defendant, Illinois Department of Revenue, denied plaintiff's claim for refund, finding...

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