Simanco, Inc. v. Department of Revenue

During the administrative proceedings contesting the tax and in the circuit court, various defects, mostly of a constitutional nature, were asserted by Simanco. However, in finding the statute to be un*51constitutional, the circuit judge addressed himself to and based his decision only on the alleged denial of equal protection to a corporation when taxation is determined by a classification that is proportional to the nonresi-dency of its stockholders.

On this appeal it appears that the only issue briefed and argued is that of equal protection, and we rest our decision upon the resolution of that…