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BRADFORD EXCHANGE v. DEP'T OF REVENUE

Nos. 86-1036, 86-2277 cons.

155 Ill. App.3d 674 (1987)

508 N.E.2d 316

THE BRADFORD EXCHANGE A.G., a Swiss corporation, Plaintiff-Appellant, v. THE DEPARTMENT OF REVENUE, James Donnewald, Treasurer, Defendant-Appellee.

Appellate Court of Illinois — First District (4th Division).

Rehearing denied May 21, 1987.

Attorney(s) appearing for the Case

David J. Bradford, of Niles, and William D. Heinz and Edward J. Lewis II, both of Jenner & Block, of Chicago, for appellant.

Neil F. Hartigan, Attorney General, of Springfield (Roma Jones Stewart, Solicitor General, and Rosalyn B. Kaplan, Assistant Attorney General, of Chicago, of counsel), for appellee.

Affirmed in part, and reversed and remanded in part.

JUSTICE JIGANTI delivered the opinion of the court:

The plaintiff, Bradford Exchange A.G. (taxpayer), brought these consolidated actions against the defendant, the Illinois Department of Revenue (Department), to recover $510,900.23 in retailers' occupation taxes, interest, and penalties which it paid under protest. In addition to seeking recovery of the sums...

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