Illinois - Separate lines of business constitute one unitary group

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Clarcor, Inc. ("Clarcor") had one line of business engaged in packaging and one engaged in filtration. On its original 2002 and 2003 tax returns, Clarcor included packaging and filtration as members of its unitary group. Clarcor later amended these returns to report packaging as a separate unitary group and to claim a refund. The Illinois Department of Revenue denied the claim, finding that packaging should be included with filtration as one unitary business.



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