Sherman-Reynolds, Inc. v. Mahin

Purporting to act for itself and on behalf of a class consisting of all other nongovernmental employers who are required by article 7 of the Illinois Income Tax Act to withhold tax from compensation paid to their employees, (Ill. Rev. Stat. 1969, ch. 120, pars. 7 — 701 thru 7 — 707,) plaintiff, Sherman-Reynolds, Inc., brought this action in the circuit court of Cook County naming appropriate State officials as defendants. The complaint, as amended, alleged that compliance with the withholding provisions required each member of the class to advance out of their own property substantial sums…