Illinois Bell Telephone Co. v. Allphin

Mr. PRESIDING JUSTICE RIZZI

delivered the opinion of the court:

Plaintiff, Illinois Bell Telephone Company, seeks a declaratory judgment and an injunction enjoining defendant, the Director of the Department of Revenue, from attempting to collect tax liabilities assessed under the Messages Tax Act (Ill. Rev. Stat. 1979, ch. 120, par. 467.1 et seq.). Illinois Bell claims that certain revenues are not taxable under the Act and that the tax assessed against it is unauthorized by law. On one basic issue, the trial court directed Illinois Bell to pay $115,150,855 in back taxes, penalties and…