Heller v. Fergus Ford, Inc.

In March 1972 Paul Heller filed a class action in the circuit court of Cook County on his own behalf and on behalf of those similarly situated against Fergus Ford, Inc. (hereafter, Fergus), George Mahin, the then Director of Revenue, William J. Scott, the Attorney General, and Alan J. Dixon, the Treasurer of Illinois. It alleged that persons who had purchased automobiles equipped with emission controls from the defendant Fergus had not been allowed the benefit of the tax exemption provided under the Illinois Use Tax Act and the Retailers’ Occupation Tax Act for “pollution control facilities.”…