GTE Automatic Electric, Inc. v. Allphin

Plaintiff, GTE Automatic Electric, a Delaware corporation, appealed from the judgment of the circuit court of Cook County entered in favor of defendant, Robert H. Allphin, Director of Revenue, upon allowance of his motion to dismiss. This action, brought by plaintiff “in its own behalf and in a representative capacity on behalf of a class of all similarly situated taxpayers” seeks a judgment declaring that certain of its sales should be excluded in computing the fraction of its business income to be allocated to Illinois under article 3 of the Illinois Income Tax Act (Ill. Rev. Stat. 1973,…