People of California v. Western Tire Auto Stores, Inc.

The State of California filed a petition in the circuit court of Cook County for registration of a judgment pursuant to the Uniform Enforcement of Foreign Judgments Act (Ill. Rev. Stat. 1963, chap. 77, par. 88 et seq.). The judgment sued on had been recovered in California against Western Tire Auto Stores, Inc., an Illinois corporation, for accrued California sales taxes and penalties. The circuit court gave summary judgment for the plaintiff, over defendant’s objections that there had been no tax liability and that the California court lacked jurisdiction. Defendant appeals directly to this…