Legal Opinion
Department of Revenue v. Jamb Discount
Appellate Court of Illinois
Decided August 13, 1973No. 72-303PublishedCited by 25 opinions
1Opinion of the CourtJustice Seidenfeld
The plaintiff, Department of Revenue, appeals from an order granting defendants’ motion to strike certain portions of plaintiff’s complaint. The Department having elected to stand on its complaint, judgment was entered in favor of the defendants and against the plaintiff. At issue is the construction and operation of section 18b of the Cigarette Tax Act (Ill. Rev. Stat. 1971, ch. 120, par. 453.18b), which provides for recovery of penalties in a civil action for possession of unstamped packages of cigarettes.
The complaint alleged in substance, that the dependant McHenry-Eby Brown Company was a…
2Cases cited12 opinions
- Morgan v. United StatesSupreme Court of the United States · 1938
- Tagg Bros. & Moorhead v. United StatesSupreme Court of the United States · 1930
- Simon v. CraftSupreme Court of the United States · 1901
- Bellingham Bay & British Columbia RailRoad v. New WhatcomSupreme Court of the United States · 1899
- Bruce v. Department of Registration & EducationIllinois Supreme Court · 1963
7 more not listed; retrieve them via the Exa API.
3Cited by25 opinions
- In Re the Suspension or Revocation of the Certificate of HellerSupreme Court of New Jersey · 1977
- City of Chicago v. American National Bank & Trust Co.Appellate Court of Illinois · 1988
- Owens v. Second Baptist ChurchAppellate Court of Illinois · 1987
- Wendl v. Moline Police Pension BoardAppellate Court of Illinois · 1981
- Johnson v. State Employees Retirement SystemAppellate Court of Illinois · 1987
20 more not listed; retrieve them via the Exa API.