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State Courts -
Illinois - May 31 - June 1, 2006
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McGinley v. Madigan, No. 1-04-3517,
APPELLATE COURT OF ILLINOIS, FIRST DISTRICT, FOURTH DIVISION, June 1, 2006, Decided , June 1, 2006, Opinion Filed
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Overview: Judgment was reversed, and the case was remanded for an accounting of the amount of refund due to an estate as the retroactive application of 1993 Ill. Laws 30 was not barred by Ill. Const. art. I, § 2. Further, the taxing scheme set out in 1994 Ill. Laws 419 did not violate federal notions of due process under U.S. Const. amends. V and XIV.
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