Legal Opinion
Irwin Industrial Tool Co. v. Department of Revenue
Illinois Supreme Court
Decided September 23, 2010No. 109300PublishedCited by 25 opinions
1Opinion of the CourtJustice Karmeier
Chief Justice Fitzgerald and Justices Freeman, Thomas, Kilbride, Garman, and Burke concurred in the judgment and opinion.
OPINION
This appeal concerns the imposition of a use tax, pursuant to section 3 of the Use Tax Act (35 ILCS 105/3 (West 2008)), by the defendants, the Illinois Department of Revenue (Department), Brian Hamer, as the Director of Revenue, and Alexi Giannoulias, as the Illinois State Treasurer, on the purchase price of an airplane acquired by ATC Air, Inc. (ATC Air), a former subsidiary of American Tool Companies, Inc., now known as Irwin Industrial Tool Company (Irwin), the…
2Cases cited32 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Quill Corp. v. North Dakota Ex Rel. HeitkampSupreme Court of the United States · 1992
- Container Corp. of America v. Franchise Tax BoardSupreme Court of the United States · 1983
- Henneford v. Silas Mason Co.Supreme Court of the United States · 1937
- Oklahoma Tax Commission v. Jefferson Lines, Inc.Supreme Court of the United States · 1995
27 more not listed; retrieve them via the Exa API.
3Cited by25 opinions
- Oswald v. HamerIllinois Supreme Court · 2019
- Rivera v. City of Chicago Electoral BoardAppellate Court of Illinois · 2011
- Hertz Corp. v. City of ChicagoIllinois Supreme Court · 2017
- People ex rel. Madigan v. Illinois Commerce Comm'nIllinois Supreme Court · 2014
- Shared Imaging, LLC v. HamerAppellate Court of Illinois · 2017
20 more not listed; retrieve them via the Exa API.