Legal Opinion
First Access Material Handling v. Wish
Appellate Court of Illinois
Decided June 5, 1998No. 1-97-2774PublishedCited by 9 opinions
1Opinion of the Court
PRESIDING JUSTICE HOFFMAN
delivered the opinion of the court:
The plaintiff, First Access Material Handling, appeals the circuit court’s order which affirmed the City of Chicago Department of Revenue’s (Department) assessment of taxes and penalties against the plaintiff.
The plaintiff is a corporation engaged in the business of leasing material handling equipment, primarily forklifts. While all of its offices are located outside the City of Chicago, the plaintiff leases forklifts to lessees in Chicago. Following an audit, the Department assessed the plaintiff personal property lease transaction…
2Cases cited14 opinions
- Quill Corp. v. North Dakota Ex Rel. HeitkampSupreme Court of the United States · 1992
- Abrahamson v. Illinois Department of Professional RegulationIllinois Supreme Court · 1992
- Container Corp. of America v. Franchise Tax BoardSupreme Court of the United States · 1983
- United States v. City of DetroitSupreme Court of the United States · 1958
- Branson v. Department of RevenueIllinois Supreme Court · 1995
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3Cited by9 opinions
- Van Harken v. City of ChicagoAppellate Court of Illinois · 1999
- Finnerty v. Personnel BoardAppellate Court of Illinois · 1999
- Borden Chemicals & Plastics, L.P. v. ZehnderAppellate Court of Illinois · 2000
- Gaffney v. ORLAND FIRE PROTECTIONAppellate Court of Illinois · 2009
- Hertz Corp. v. City of ChicagoIllinois Supreme Court · 2017
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