Legal Opinion
National Bank of Hyde Park v. Isaacs
Illinois Supreme Court
Decided February 1, 1963No. 37312PublishedCited by 16 opinions
1Opinion of the CourtJustice Schaefer
By an amendment to the Retailers’ Occupation Tax Act adopted in 1953, the General Assembly exempted from the tax the proceeds of “sales to the State of Illinois, any county, political subdivision or municipality thereof, or to any instrumentality or institution of any of the governmental units aforesaid.” (Ill. Rev. Stat. 1953, chap. 120, par. 441.) This exemption was repealed by an act approved July 31, 1961. (Ill. Rev. Stat. 1961, chap. 120, par. 441.) In the interval between its enactment and its repeal, it had been held invalid both by the United States District Court for the Northern…
2Cases cited14 opinions
- Alabama v. King & BoozerSupreme Court of the United States · 1941
- Iowa-Des Moines National Bank v. BennettSupreme Court of the United States · 1932
- Mercantile Bank v. New YorkSupreme Court of the United States · 1887
- Kern-Limerick, Inc. v. ScurlockSupreme Court of the United States · 1954
- Phillips Chemical Co. v. Dumas Independent School DistrictSupreme Court of the United States · 1960
9 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- S. Bloom, Inc. v. KorshakIllinois Supreme Court · 1972
- Security National Bank & Trust Co. v. First W. Va. Bancorp., Inc.West Virginia Supreme Court · 1981
- Springfield Rare Coin Galleries, Inc. v. JohnsonIllinois Supreme Court · 1986
- First Agricultural National Bank of Berkshire County v. State Tax CommissionMassachusetts Supreme Judicial Court · 1967
- Commonwealth Edison Co. v. Community Unit School District No. 200Appellate Court of Illinois · 1976
11 more not listed; retrieve them via the Exa API.