In this appeal, we review the determination of the Department of Revenue (Department) on a claim filed by Citibank, N.A. (Citibank), for tax refunds pursuant to the provisions of section 6 of the Retailers Occupation Tax Act (ROTA) (35 ILCS 120/6 (West 2012)).
In this case, we consider whether the relation back statute (735 ILCS 5/2-616(b) (West 2010)) applies to a wrongful death claim when the death occurs more than four years after the alleged act of negligence.
In this appeal, we address a disagreement in the appellate court on the proper standard for reviewing a guilty-plea defendants challenge to his plea counsels performance raised in a petition seeking relief under the Post-Conviction Hearing Act.
At issue in this appeal is the meaning of section 3-107(b) of the Local Governmental andGovernmental Employees Tort Immunity Act (Act) (745 ILCS 10/3-107(b) (West 2012)).
The defendant, Michael Brooks, was charged with driving under the influence following a single-vehicle motorcycle accident. He filed a motion to suppress the results of blood-alcohol testing on the ground that the blood draw performed at the hospital after his accident was a governmental search conducted in violation of the fourth amendment.
In this appeal, we address a disagreement in the appellate court on the proper standard for reviewing a guilty-plea defendants challenge to his plea counsels performance raised in a petition seeking relief under the Post-Conviction Hearing Act.