Legal Opinion

NAT. BK. OF HYDE PARK v. Isaacs

Illinois Supreme Court

Decided February 1, 1963No. 37312Published

1Opinion of the Court 1

27 Ill.2d 205 (1963)

188 N.E.2d 704

NATIONAL BANK OF HYDE PARK IN CHICAGO et al., Appellees,

v.

THEODORE J. ISAACS, Director of Revenue, et al., Appellants.

No. 37312.

Supreme Court of Illinois.

Opinion filed February 1, 1963.

Rehearing denied March 27, 1963.

WILLIAM G. CLARK, Attorney General, of Springfield, (WILLIAM C. WINES, RAYMOND S. SARNOW, and A. ZOLA GROVES, Assistant Attorneys General, of counsel,) for appellants.

ADELBERT BROWN, of Chicago, for appellees.

Decree reversed.

2Opinion of the Court · SchaeferJustice Schaefer

By an amendment to the Retailers' Occupation Tax Act adopted in 1953, the General Assembly exempted from the tax the…

3Cases cited15 opinions

  1. Alabama v. King & BoozerSupreme Court of the United States · 1941
  2. Iowa-Des Moines National Bank v. BennettSupreme Court of the United States · 1932
  3. Mercantile Bank v. New YorkSupreme Court of the United States · 1887
  4. Kern-Limerick, Inc. v. ScurlockSupreme Court of the United States · 1954
  5. Phillips Chemical Co. v. Dumas Independent School DistrictSupreme Court of the United States · 1960

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