Application Of The Primary Purpose Test In Tax Law

Comprehensive guide to Application Of The Primary Purpose Test In Tax Law cases, courts, and legal analysis.

1 cases analyzed in this practice area

Key Cases in Application Of The Primary Purpose Test In Tax Law

PepsiCo, Inc. v. Department of Revenue

illappct · 2026-02-25 · Impact: 30/100

PepsiCo, Inc. v. Department of Revenue, decided by Illinois Appellate Court on February 25, 2026, resulted in a defendant win outcome. The plaintiff, PepsiCo, Inc., challenged the Department of Revenu...

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