Legal Opinion
Hartney Fuel Oil Company v. Board of Trustees of the Village of Forest View, etc.
Illinois Supreme Court
Decided November 21, 2013No. 115130, 115131 consUnpublishedCited by 1 opinion
1Opinion of the Court
2013 IL 115130
IN THE SUPREME COURT OF THE STATE OF ILLINOIS (Docket Nos. 115130, 115131 cons.) HARTNEY FUEL OIL COMPANY et al., Appellees, v. BRIAN A. HAMER, Director of the Illinois Department of Revenue, et al., Appellants. Opinion filed November 21, 2013. CHIEF JUSTICE GARMAN delivered the judgment of the court, with opinion. Justices Freeman, Thomas, Kilbride, Karmeier, Burke, and Theis concurred in the judgment and opinion. OPINION ¶1 This case concerns the proper situs for tax liability under retail occupation taxes arising under three Illinois statutes: the Home Rule County Retailers’…
2Cases cited26 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
- Kean v. Wal-Mart Stores, Inc.Illinois Supreme Court · 2009
- Provena Covenant Medical Center v. Department of RevenueIllinois Supreme Court · 2010
- Standard Mutual Insurance Co. v. LayIllinois Supreme Court · 2013
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3Cited by1 opinion
- Hartney Fuel Oil Company v. HamerIllinois Supreme Court · 2013