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Weber-Stephen Products, Inc. v. Department of Revenue

Case Date: 08/24/2001
Court: 1st District Appellate
Docket No: 1-99-2578 Rel

FIFTH DIVISION
August 24, 2001




No. 1-99-2578


WEBER-STEPHEN PRODUCTS, INC.,

                      Plaintiff-Appellant,

          v.

THE DEPARTMENT OF REVENUE; DOUGLAS L.
WHITLEY, Director of the Department of
Revenue; and PATRICK QUINN, Treasurer
of the State of Illinois,

                      Defendants-Appellees.

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)		 Appeal from 
the Circuit Court
of Cook County.



No. 91-L-50819


Honorable
Alexander P. White,
Judge Presiding.


JUSTICE THEIS delivered the opinion of the court:

Plaintiff Weber-Stephen Products, Inc. (Weber-Stephen), broughtthis action against the Illinois Department of Revenue, Douglas L.Whitley, Director of the Illinois Department of Revenue, and PatrickQuinn, Treasurer of the State of Illinois (collectively, theDepartment), to recover use tax it paid to the Department after itsacquisition of an airplane. The circuit court denied its motion forsummary judgment and granted judgment in favor of the Department. Onappeal, Weber-Stephen argues that the transfer of a used airplane fromthe original owner, not a retailer of used airplanes, through twointermediate airplane retailers in exchange for its own smalleraircraft and other consideration in order to qualify for a federalincome tax deferral under section 1031 of the Internal Revenue Code(the Code) (I.R.C.