AT&T Teleholdings, Inc. v. The Department of Revenue

Court properly reversed decision of Director of Department of Revenue denying corporate income tax refund to AT&T matters arise out of ATT's merger with SBC. Prior to merger, Ameritech and its subsidiaries were part of their own federal consolidated group for purposes of filing federal tax returns. Department improperly used mathematical error procedures of Income Tax Act to summarily correct the apportionment factor of Ameritech's premerger return, and thus request for refund was improperly denied. (HOFFMAN and CUNNINGHAM, concurring.)