CAVENEY v. BOWER

No. 2-99-1427.

746 N.E.2d 281 (2001)

319 Ill. App.3d 13

253 Ill.Dec. 833

Jack and Margaret CAVENEY, Plaintiffs-Appellees, v. Glen L. BOWER, Director of the Department of Revenue; Judy Baar Topinka, Treasurer of the State of Illinois; and the Department of Revenue, Defendants-Appellants.

Appellate Court of Illinois, Second District.

March 2, 2001.


Attorney(s) appearing for the Case

James E. Ryan, Attorney General, State of Illinois, Joel D. Bertocchi, Solicitor General, Edmund C. Baird, A. Benjamin Goldgar, Assistant Attorneys General, Chicago, for Glen L. Bower, Illinois Department of Revenue, Judy Baar Topinka.

David A. Fruchtman, McDermott, Will & Emery, Chicago, for Jack Caveney, Margaret Caveney.


Justice McLAREN delivered the opinion of the court:

Defendants, Glen L. Bower, Judy Baar Topinka, and the Illinois Department of Revenue (collectively, the State), appeal from the trial court's grant of summary judgment in favor of plaintiffs, Jack and Margaret Caveney. We affirm.

The Caveneys are shareholders in Panduit Corporation. For the tax years ended December 31, 1993, 1994, and 1995, Panduit elected to be treated as a subchapter S corporation for federal...

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