Legal Opinion
United States v. State of Illinois
District Court, E.D. Illinois
Decided January 10, 1975No. CV 74-139-DPublishedCited by 4 opinions
1Opinion of the Court
MEMORANDUM OPINION
WISE, Chief Judge.
On October 3, 1974, the United States of America instituted this action on behalf of military personnel stationed at Chanute Air Force Base in Rantoul, Illinois who reside in mobile homes located in Champaign County, Illinois. The plaintiff seeks from this Court: (1) a declaratory judgment that the provisions of Section 514 of the Soldiers’ and Sailors’ Civil Relief Act, as amended, 50 U. S.C.App. § 574 (1970), bars the application of the Illinois Mobile Home Privilege Tax, Ill.Rev.Stat. ch. 120, §§ 1201-1210 (1973), to United States military personnel who…
2Cases cited9 opinions
- Henneford v. Silas Mason Co.Supreme Court of the United States · 1937
- Boone v. LightnerSupreme Court of the United States · 1943
- Department of Employment v. United StatesSupreme Court of the United States · 1966
- Dameron v. BrodheadSupreme Court of the United States · 1953
- Sullivan v. United StatesSupreme Court of the United States · 1969
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3Cited by4 opinions
- Berry v. CostelloIllinois Supreme Court · 1976
- Wolff v. BaldwinNew Jersey Tax Court · 1986
- Fatt v. Utah State Tax CommissionUtah Supreme Court · 1994
- No., Colorado Attorney General Reports1978