Continental Illinois National Bank & Trust Co. v. Zagel

While I concur with Mr. Justice Clark’s dissent in respect to the double taxation of partnership income in contravention of article IX, section 3(a), of the 1970 Constitution (Ill. Const. 1970, art. IX, sec. 3(a)), I additionally dissent on the broader basis of the authority of this court to entertain original jurisdiction in this case.

It is well established that this court may assert original jurisdiction in cases relating to revenue only if the issues involved are purely legal in nature (73 Ill. 2d R. 381), and then only if actual facts are before us. (People ex rel. Jones v. Robinson…