United Air Lines, Inc. v. Mahin

This controversy has its origins in a 1963 action brought by plaintiff, United Air Lines, Incorporated (United), to enjoin assessment and collection of the Illinois use tax (Ill. Rev. Stat. 1975, ch. 120, par. 439.1 et seq.), on aviation fuel purchased by United in Indiana and stored in Illinois for use on United’s aircraft departing from Illinois airfields. After final judicial determination that the use tax was applicable (United Air Lines, Inc. v. Mahin (1971), 49 Ill. 2d 45, 273 N.E.2d 585, aff'd in part, vacated and remanded in part (1973), 410 U.S. 623, 35 L. Ed. 2d 545, 93 S. Ct. 1186,…