United Air Lines, Inc. v. Mahin

This court in United Air Lines, Inc. v. Mahin, 49 Ill.2d 45, affirmed a judgment of the circuit court of Cook County which refused to enjoin the Illinois Department of Revenue from assessing and collecting under the Department’s revised interpretation of the Illinois Use Tax Act the use tax on aviation fuel loaded by United Air Lines on planes about to embark upon or to continue interstate or foreign flights. On appeal (410 U.S. 623, 35 L. Ed. 2d 545, 93 S. Ct. 1186) the Supreme Court of the United States upheld the view of this court that the tax is not being unconstitutionally applied.…