Legal Opinion
United States v. County of Champaign, Illinois
Court of Appeals for the Seventh Circuit
Decided November 4, 1975No. 75--1242PublishedCited by 11 opinions
1Opinion of the Court
STEVENS, Circuit Judge.
The United States brought this action to enjoin the County of Champaign from levying a tax on mobile homes owned by nonresident servicemen stationed at Chanute Air Force Base near Rantoul, Illinois. The principal question presented is whether the Illinois tax, measured by the size of the mobile home and payable annually, is a tax “in respect of personal property” within the meaning of § 514 of the Soldiers’ and Sailors’ Civil Relief Act, as amended, 50 U.S.C. App. § 574.
In 1973 the Illinois General Assembly enacted the Illinois Mobile Home Privilege Tax, Ill.Rev.Stat.…
2Cases cited5 opinions
- 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
- California v. BuzardSupreme Court of the United States · 1965
- United States v. Arlington County, Commonwealth of VirginiaCourt of Appeals for the Fourth Circuit · 1964
3Cited by11 opinions
- United States v. Lewisburg Area School DistrictCourt of Appeals for the Third Circuit · 1976
- Eagle v. State, Department of RevenueAlaska Supreme Court · 2007
- United States v. BentonDistrict Court, W.D. Missouri · 1990
- United States v. City of HighwoodDistrict Court, N.D. Illinois · 1989
- United States v. Onslow County Board of EducationCourt of Appeals for the Fourth Circuit · 1984
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