O'Leary v. Allphin

Plaintiff, Thomas O’Leary, brought a class action against defendants Robert H. Allphin, Director of the Illinois Department of Revenue, Philip Mitchell, Chief Investigator of the Department of Revenue, and Burner Kellough and Jeffrey Kueltzo, agents. The trial court entered an injunction order restraining defendants from enforcing sections 453.9c and 453.18* of the Illinois Cigarette Tax Act (Ill. Rev. Stat. 1973, ch. 120, pars. 453.9c and 453.18) against individuals transporting cigarettes into Illinois for their own use and not for sale from any State in the United States. Section 9c inter…