People ex rel. Fahner v. American Telephone & Telegraph Co.

The Attorney General of Illinois filed a declaratory judgment action (Ill. Rev. Stat. 1979, ch. 110, par. 57.1) in the circuit court of Cook County, charging that American Telephone and Telegraph Company (AT&T) has never filed a message tax return as required by “An Act in relation to a tax upon persons engaged in the business of transmitting messages” commonly called the Messages Tax Act (Ill. Rev. Stat. 1979, ch. 120, par. 467.1 et seq.). The suit sought a declaration by the court (1) that AT&T was a person engaged in the business of transmitting messages within Illinois; (2) that as such a…