Cohon v. Oscar L. Paris Co.

This appeal is taken from an order of the Circuit Court of Cook county sustaining defendant’s motion to strike plaintiff’s amended complaint and dismissing the suit.

The action was filed as a class action on behalf of the plaintiff and others similarly situated who had made payments to the defendant for carpeting and installation, including 3 per cent Illinois retailers’ occupation tax. On May 23, 1956 the Supreme Court of Illinois in Oscar L. Paris Co. v. Lyons, 8 Ill.2d 590, held that the business of the Oscar L. Paris Company was not subject to the retailers’ occupation tax, following which…