Legal Opinion
Illinois Central Railroad v. Howlett
Court of Appeals for the Seventh Circuit
Decided November 7, 1975No. 75-1013PublishedCited by 8 opinions
1Opinion of the Court
SPRECHER, Circuit Judge.
This appeal involves the sua sponte application by this court of the anti-tax-injunction statute, 28 U.S.C. § 1341, to preclude federal jurisdiction of a complaint seeking a declaration of the collectability of the Illinois corporate franchise tax.
I
Illinois Central Railroad Company (IC) brought this action praying that the court declare “[t]hat plaintiff does not owe any franchise tax to the State of Illinois for 1973 or any subsequent years.” The complaint alleged that the Interstate Commerce Commission had approved a Plan of Reorganization of IC under Section 5 of…
2Cases cited16 opinions
- SAMUELS Et Al. v. MACKELL, DISTRICT ATTORNEY OF QUEENS COUNTY, Et Al.Supreme Court of the United States · 1971
- Perez v. LedesmaSupreme Court of the United States · 1971
- Great Lakes Dredge & Dock Co. v. HuffmanSupreme Court of the United States · 1943
- Lambert Run Coal Co. v. Baltimore & Ohio RailroadSupreme Court of the United States · 1922
- Illinois Central Railroad v. State Public Utilities CommissionSupreme Court of the United States · 1918
11 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Sipe v. Amerada Hess Corp.Court of Appeals for the Third Circuit · 1982
- Nilsen v. City of Moss PointCourt of Appeals for the Fifth Circuit · 1980
- Illinois Central Railroad Company v. Michael J. Howlett, Secretary of State of the State of Illinois, People of Illinois Ex Rel. William J. Scott, Attorney General, and Michael J. Howlett, Secretary of State of the State of Illinois, Counter-Plaintiffs-Appellants v. Illinois Central Railroad Company, an Illinois Corporation, Counter-Defendants-AppelleesCourt of Appeals for the Seventh Circuit · 1975
- 24 Fair empl.prac.cas. 1077, 23 Empl. Prac. Dec. P 31,086 Agnes E. Nilsen, Individually and on Behalf of All Persons Similarly Situated, Cross-Appellee v. The City of Moss Point, Mississippi, Cross-Appellants, Two CasesCourt of Appeals for the Fifth Circuit · 1980
- City of Burbank v. NevadaCourt of Appeals for the Ninth Circuit · 1981
3 more not listed; retrieve them via the Exa API.