Legal Opinion

Cohen v. Playboy Clubs International, Inc.

Appellate Court of Illinois

Decided April 18, 1974No. 57581PublishedCited by 15 opinions

1Opinion of the CourtJustice Mejda

An action for declaratory judgment, accounting and injunctive relief was commenced in the circuit court of Cook County by plaintiff, individually as a keyholder, and on behalf of all keyholders similarly situated, against Playboy Clubs International, Inc., and the Playboy Club of Chicago, Inc. (hereinafter referred to as Playboy defendants). George E. Mahin, Director of Revenue, was named as a necessary defendant. The complaint challenged the validity of the collection and payment of the Illinois Use Tax and the Retailers’ Occupation Tax by the Playboy defendants to the State of Illinois on a…

2Cases cited5 opinions

  1. Youngstown Club v. PorterfieldOhio Supreme Court · 1970
  2. Massell v. DaleyIllinois Supreme Court · 1949
  3. Snite v. Department of RevenueIllinois Supreme Court · 1947
  4. Beaman v. Westward Ho Hotel CompanyArizona Supreme Court · 1960
  5. Miller v. Department of RevenueIllinois Supreme Court · 1958

3Cited by15 opinions

  1. Material Service Corp. v. Department of RevenueIllinois Supreme Court · 1983
  2. Hyatt Corp. v. SweetAppellate Court of Illinois · 1992
  3. Big Foot Country Club v. Department of RevenueWisconsin Supreme Court · 1975
  4. Terrace Carpet Co. v. Department of RevenueAppellate Court of Illinois · 1977
  5. Keystone Consolidated Industries, Inc. v. AllphinAppellate Court of Illinois · 1977

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