Legal Opinion
United States v. Department of Revenue of State of Ill.
District Court, N.D. Illinois
Decided February 24, 1961No. 60 C 1365PublishedCited by 21 opinions
1Opinion of the Court
LA BUY, District Judge.
Jurisdiction to hear the above matter is invoked pursuant to §§ 1345, 1331, and 1332 of the Judicial Code, 28 U.S.C.A. The complaint prays that this court declare the provisions of the Illinois Retailers’ Occupation Tax Act (ch. 120, § 440 ff., Smith-Hurd Ann. Stats.) unconstitutional, void and of no effect in so far as they permit taxation of receipts from sales of tangible personal property to the United States or the taxation of such sales, and to enjoin the assessment and collection thereof.
Briefly, it is alleged that for a period of three months in 1957 the…
2Cases cited27 opinions
- Ex Parte YoungSupreme Court of the United States · 1908
- United States v. United Mine Workers of AmericaSupreme Court of the United States · 1947
- Toomer v. WitsellSupreme Court of the United States · 1948
- Great Lakes Dredge & Dock Co. v. HuffmanSupreme Court of the United States · 1943
- United States v. County of AlleghenySupreme Court of the United States · 1944
22 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- American Commuters Association, Inc. v. Arthur Levitt, Individually and as Comptroller of the State of New YorkCourt of Appeals for the Second Circuit · 1969
- Abernathy v. CarpenterDistrict Court, W.D. Missouri · 1962
- People Ex Rel. Holland Coal Co. v. IsaacsIllinois Supreme Court · 1961
- United States of America, Reynolds Electrical & Engineering Co., Inc. And Cashman Equipment Co. v. Nevada Tax CommissionCourt of Appeals for the Ninth Circuit · 1971
- 28 East Jackson Enterprises, Inc. v. CullertonCourt of Appeals for the Seventh Circuit · 1975
16 more not listed; retrieve them via the Exa API.