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FORD MOTOR CO. v. DEPT. OF REVENUE

No. 1-17-2663.

142 N.E.3d 280 (2019)

2019 IL App (1st) 172663

FORD MOTOR CO. & AFFILIATES, Plaintiff-Appellant, v. The DEPARTMENT OF REVENUE, Defendant-Appellee.

Appellate Court of Illinois, First District, Fifth Division.

May 13, 2019.

Attorney(s) appearing for the Case

Fred O. Marcus , David S. Ruskin , and Christopher T. Lutz , of Horwood Marcus & Berk Chtrd., of Chicago, for appellant.

Lisa Madigan , Attorney General, of Chicago ( David L. Franklin , Solicitor General, and Aaron T. Dozeman , Assistant Attorney General, of counsel), for appellee.

OPINION

¶ 1 In 2004, plaintiff Ford Motor Co. & Affiliates amended its tax returns for taxable years 1992 and 1994-2000 to reflect what it claimed were nonbusiness income deductions based on interest income it earned as a partner in three investment accounts. The...

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