Massell v. Daley

These cases brought in the circuit court of Cook County by various owners of night clubs in the city of Chicago against the Director of the Department of Revenue of the State of Illinois, the State Treasurer and the Attorney General of Illinois, seek to enjoin these officials from taxing them under the Retailers’ Occupation Tax Act, upon the theory that plaintiffs are primarily theater restaurants and night clubs for the entertainment of their patrons and that their sale of meals, refreshments and beverages is only incidental to the business of a night club or theater and, therefore, such…