Legal Opinion
Philco Corp. v. Department of Revenue
Illinois Supreme Court
Decided June 21, 1968No. 40497, 40582 consPublishedCited by 24 opinions
1Opinion of the CourtJustice Schaefer
Each appellant, Philco Corporation (Philco) in No. 40497, and Rental Equipment Company, Inc., (Rental) in No. 40582, objected to Department of Revenue assessments under the Use Tax Act. (Ill. Rev. Stat. 1967, chap. 120, pars. 439.1-439.22.) The circuit court of Sangamon County affirmed the action of the Department in each case, and each appellant appealed directly to this court. Because of the similarity of the factual situations and the legal contentions of the parties in the two cases, they were consolidated for opinion.
Philco, a Pennsylvania corporation, leased a computer system to…
2Cases cited18 opinions
- Henneford v. Silas Mason Co.Supreme Court of the United States · 1937
- Pullman's Palace Car Co. v. PennsylvaniaSupreme Court of the United States · 1891
- Halliburton Oil Well Cementing Co. v. ReilySupreme Court of the United States · 1963
- Southern Pacific Co. v. GallagherSupreme Court of the United States · 1939
- Helson & Randolph v. KentuckySupreme Court of the United States · 1929
13 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- United Air Lines, Inc. v. JohnsonIllinois Supreme Court · 1981
- Telco Leasing, Inc. v. AllphinIllinois Supreme Court · 1976
- Transamerica Leasing Corp. v. Bureau of RevenueNew Mexico Court of Appeals · 1969
- Burlington Northern, Inc. v. Department of RevenueAppellate Court of Illinois · 1975
- Cedar Valley Leasing, Inc. v. Iowa Department of RevenueSupreme Court of Iowa · 1979
19 more not listed; retrieve them via the Exa API.