Legal Opinion
Illinois Department of Revenue v. William Phillips
Court of Appeals for the Seventh Circuit
Decided August 27, 1985No. 84-1495PublishedCited by 99 opinions
1Opinion of the Court
BAUER, Circuit Judge.
This case presents a question of first impression as to whether a state’s Department of Revenue may file suit in federal court for treble damages under the Racketeer Influenced and Corrupt Organizations Act (RICO), 18 U.S.C. § 1961, et seq., against a retailer who files fraudulent state sales tax returns. In this case the district court granted the retailer, defendant William Phillips’, motion to dismiss the RICO complaint filed by the Illinois Department of Revenue based on nine separate acts of mail fraud in the filing of Illinois Retailers’ Occupation Tax returns. We…
2Cases cited15 opinions
- Sedima, S. P. R. L. v. Imrex Co.Supreme Court of the United States · 1985
- United States v. TurketteSupreme Court of the United States · 1981
- Hawaii v. Standard Oil Co. of Cal.Supreme Court of the United States · 1972
- Haroco, Inc. v. American National Bank and Trust Company of Chicago, Walter E. Heller International Corporation, & Ronald J. GrayheckCourt of Appeals for the Seventh Circuit · 1985
- Georgia v. Pennsylvania RailroadSupreme Court of the United States · 1945
10 more not listed; retrieve them via the Exa API.
3Cited by99 opinions
- Margaret Morgan and Burton Morgan v. Bank of Waukegan, a Banking CorporationCourt of Appeals for the Seventh Circuit · 1986
- The Republic of the Philippines v. Ferdinand E. MarcosCourt of Appeals for the Ninth Circuit · 1988
- Brandenburg v. SeidelCourt of Appeals for the Fourth Circuit · 1988
- Sun Savings and Loan Association, a Corporation v. Daniel W. Dierdorff Mary DierdorffCourt of Appeals for the Ninth Circuit · 1987
- Ashland Oil, Inc. v. ArnettCourt of Appeals for the Seventh Circuit · 1989
94 more not listed; retrieve them via the Exa API.