Legal Opinion
Department of Revenue v. Jennison-Wright Corp.
Illinois Supreme Court
Decided March 20, 1946No. Nos. 29003-4. Affirmed in part and reversed in part, and remandedPublishedCited by 12 opinions
1Opinion of the CourtJustice Murphy
delivered' the opinion of the court:
The questions for decision in Department of Revenue v. Jennison-Wright Corporation, No. 29003, and Department of Revenue v. Midland Creosoting Company, No. 29004, pertain to similar factual situations and involve the application of the same principles and, therefore, they have been consolidated for opinion. The inquiry is as to whether the State can collect an occupation tax on certain phases of the business conducted by the two corporations. (Retailers’ Occupation Tax Act, Ill. Rev. Stat. 1945, chap. 120, par. 440 et seq.) In No. 29003, the Department,…
2Cases cited20 opinions
- Western Live Stock v. Bureau of RevenueSupreme Court of the United States · 1938
- McGoldrick v. Berwind-White Coal Mining Co.Supreme Court of the United States · 1940
- Williams v. FearsSupreme Court of the United States · 1900
- Minnesota v. BlasiusSupreme Court of the United States · 1933
- Superior Oil Co. v. Mississippi Ex Rel. KnoxSupreme Court of the United States · 1930
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3Cited by12 opinions
- Snite v. Department of RevenueIllinois Supreme Court · 1947
- Pressed Steel Car Co. v. LyonsIllinois Supreme Court · 1955
- Real Estate Data, Inc. v. The Sidwell Co., and Sidwell Studio, Inc.Court of Appeals for the Seventh Circuit · 1987
- New York Central Development Corp. v. ByczynskiAppellate Court of Illinois · 1968
- S.O.S. Co. v. Bolta Co.District Court, N.D. Illinois · 1953
7 more not listed; retrieve them via the Exa API.