Legal Opinion
Hartney Fuel Oil Company v. Hamer
Illinois Supreme Court
Decided December 27, 2013No. 115130, 115131 consPublishedCited by 62 opinions
1Opinion of the Court
ILLINOIS OFFICIAL REPORTS Supreme Court Hartney Fuel Oil Co. v. Hamer,
2013 IL 115130
Caption in Supreme HARTNEY FUEL OIL COMPANY et al., Appellees, v. BRIAN A. Court: HAMER, Director of the Illinois Department of Revenue, et al., Appellants. Docket Nos. 115130, 115131 cons. Filed November 21, 2013 Held Illinois’ statutes and case law provide that the situs for imposition of (Note: This syllabus retailers’ occupation taxes is properly determined by a fact-intensive constitutes no part of inquiry as to where the “business of selling” takes place, rather than by the opinion of the court a…
2Cases cited26 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
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- Standard Mutual Insurance Co. v. LayIllinois Supreme Court · 2013
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3Cited by62 opinions
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