United States Seventh Circuit

For subsidiaries to be parts of the same "unitary business group" per 35 ILCS 5/502(e), there has to be some integration beyond the bare minimum of central-office functions shared by virtue of the affiliates' having a common parent that has decided to file consolidated tax returns and, as a corollary of that decision, to perform the legal and accounting services required for the preparation of those returns.

Appellate Information

• Argued 10/31/2003
• Decided 01/06/2004
• Published 01/06/2004

Judges

• POSNER, Circuit Judge., Before POSNER, EASTERBROOK, and EVANS, Circuit Judges.

Court

• United States Seventh Circuit

Counsel

• For Appellant:
  
• Brian F. Barov (argued), Office of the Attorney General, Chicago, IL, for Appellant.


• For Appellees:
  
• Jeffrey M. Schwartz, Gardner, Carton & Douglas, Chicago, IL, Alan Brilliant (argued), Milbank, Tweed, Hadley & McCloy, New York, NY, for Debtors-Appellees.