Freund v. Avis Rent-A-Car System, Inc.

The plaintiffs, Ron Freund and Kathleen Z. Fennell, brought this action in the circuit court of Cook County to recover allegedly excessive amounts of taxes that had been collected from rental car customers by defendants Avis Rent-A-Car, Inc., and Hertz Corporation. The trial judge dismissed the complaint for failure to state a cause of action. The appellate court affirmed that decision (139 Ill. App. 3d 11), and we allowed the plaintiffs’ petition for leave to appeal (103 Ill. 2d R. 315(a)).

The plaintiffs commenced their action on October 6, 1982. They alleged in their complaint that they had…