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

Illinois Appellate Court
Civil Court
Case Number: 
2012 IL App (1st) 113053
Decision Date: 
December 28, 2012
1st Dist.
Cook Co.,1st Div.
Affirmed in part and vacated in part; remanded with directions.
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.)