Legal Opinion
American Oil Co. v. Mahin
Illinois Supreme Court
Decided September 30, 1971No. 43376PublishedCited by 19 opinions
1Opinion of the CourtJustice Kluczynski
This is an appeal by the Department of Revenue of the State of Illinois from a judgment of the circuit court of Cook County declaring unauthorized and contrary to law a proposed revision to Rule 52 (successor to Rule 14, Department of Finance) of the Retailers’ Occupation Tax Rules and Regulations incorporated by reference in the Use Tax Rules and Regulations pursuant to Rule No. 11 thereof) filed by the Director of Revenue with the Secretary of State of Illinois.
Since the passage of the Retailers’ Occupation Tax Act in 1933 the Department of Revenue (and its predecessor the Department of…
2Cases cited23 opinions
- Norwegian Nitrogen Products Co. v. United StatesSupreme Court of the United States · 1933
- Brewster v. GageSupreme Court of the United States · 1930
- Dixon v. United StatesSupreme Court of the United States · 1965
- Fawcus MacHine Co. v. United StatesSupreme Court of the United States · 1931
- United States v. MooreSupreme Court of the United States · 1878
18 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Cronin v. LindbergIllinois Supreme Court · 1976
- Martin Oil Service, Inc. v. Department of RevenueIllinois Supreme Court · 1971
- Sierra Club v. KenneyIllinois Supreme Court · 1981
- ITT Canteen Corporation v. SpradlingSupreme Court of Missouri · 1975
- Illinois Bell Telephone Co. v. AllphinIllinois Supreme Court · 1982
14 more not listed; retrieve them via the Exa API.