Grenier & Co. v. Stevenson

This suit questions the constitutionality of the new minimum tax imposed by the Illinois Supplemental Corporate Franchise Tax Act of 1967. (Ill. Rev. Stat. 1967, ch. 32, par. 157.133.) This act establishes a minimum annual franchise tax of $100.

The plaintiffs are three small Illinois corporations, each of which paid the minimum tax under protest. They filed suit in the circuit court of Cook County challenging the constitutionality of the tax. They obtained the issuance of an injunction requiring that their tax payments be held in the protest fund until final disposition of the suit.…