Legal Opinion

Irwin Industrial Tool Co. v. Department of Revenue

Illinois Supreme Court

Decided September 23, 2010No. 109300 RelPublished

1Opinion of the Court

Docket No. 109300. IN THE SUPREME COURT OF THE STATE OF ILLINOIS IRWIN INDUSTRIAL TOOL COMPANY, f/k/a American Tool Companies, Inc., as Successor by Merger to ATC Air, Inc., Appellant, v. THE ILLINOIS DEPARTMENT OF REVENUE et al., Appellees. Opinion filed September 23, 2010. JUSTICE KARMEIER delivered the judgment of the court, with opinion. Chief Justice Fitzgerald and Justices Freeman, Thomas, Kilbride, Garman, and Burke concurred in the judgment and opinion. OPINION This appeal concerns the imposition of a use tax, pursuant to section 3 of the Use Tax Act (35 ILCS 105/3 (West 2008)), by…

2Cases cited32 opinions

  1. Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
  2. Quill Corp. v. North Dakota Ex Rel. HeitkampSupreme Court of the United States · 1992
  3. Container Corp. of America v. Franchise Tax BoardSupreme Court of the United States · 1983
  4. Henneford v. Silas Mason Co.Supreme Court of the United States · 1937
  5. Oklahoma Tax Commission v. Jefferson Lines, Inc.Supreme Court of the United States · 1995

27 more not listed; retrieve them via the Exa API.

Showing a preview — retrieve the full document via the Exa API.

Powered by the Exa API