Gross Income Tax Division v. Chicago District Electric Generating Corp.

Dissenting Opinion

Achor, C. J.

I dissent in this case for the following reasons: The majority opinion initially describes the “Plaintiff-appellee (as) is a corporation engaged exclusively in the production, transmission and sale of electrical energy.” If it is a fact that appellee is engaged in the sale and transmission of electrical energy to Edison (an Illinois corporation), then the receipts from such sale are not subject to tax, and the majority opinion is correct. However, it is upon this basic premise that I am in disagreement with the majority of the court.

In my opinion the appellee and…