Articles From Garland Allen | Illinois State Bar Association

Illinois circuit court: complete liquidation proceeds are non-business income By Garland Allen, Louise Calvert, & Reena Khosla State and Local Taxation, June 2001 On January 24, 2001, reversing an administrative decision of the Illinois Department of Revenue ("IDOR"), the Circuit Court of Cook County held that gain recognized on a complete liquidation was non-business income, notwithstanding Illinois' adoption of the "functional test" of business income. Blessing/White, Inc., et al., No. 99 L 51087.

The Illinois training expense credit: what next? By Garland Allen & Kathryn Michaelis State and Local Taxation, June 2001 The Illinois training expense credit has been the subject of much controversy over the past five years. From 1995 through 2000, the Illinois Department of Revenue (the "Department") and taxpayers have disagreed on whether a 1995 regulation that expanded the scope of the credit was to be applied retroactively or prospectively.

State Tax Notes Submission Department Practitioners’ Meeting addresses host of sales and income tax issues By Garland Allen & Louise Calvert State and Local Taxation, April 2000 The Illinois Department of Revenue Practitioners' Meeting, held Friday, November 5, in Chicago, disclosed a number of Department positions and concerns, as well as practitioner issues.

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