Illinois Bell Telephone Co. v. Allphin

Illinois Bell Telephone Company (hereinafter Bell) filed in the circuit court of Cook County its complaint seeking a declaratory judgment that certain of its revenues were exempt from taxation under the provisions of “An Act in relation to a tax upon persons engaged in the business of transmitting messages,” commonly referred to as the Messages Tax Act (Ill. Rev. Stat. 1971, ch. 120, par. 467.1 et seq.) and the implementing rules and regulations of the Department of Revenue; also sought was an injunction restraining the Director of the Department of Revenue and the Attorney General from…