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PIRELLI ARMSTRONG TIRE CORP. v. WALGREEN CO.

No. 10-1686.

631 F.3d 436 (2011)

PIRELLI ARMSTRONG TIRE CORPORATION RETIREE MEDICAL BENEFITS TRUST, Plaintiff-Appellant, v. WALGREEN COMPANY, Defendant-Appellee.

United States Court of Appeals, Seventh Circuit.

Decided January 21, 2011.

Attorney(s) appearing for the Case

Patrick E. Cafferty (argued), Cafferty Faucher, Chicago, IL, for Plaintiff-Appellant.

Robert M. Andalman (argued), Loeb & Loeb, Chicago, IL, for Defendant-Appellee.

Before FLAUM, MANION, and TINDER, Circuit Judges.

FLAUM, Circuit Judge.

The plaintiff in this case, Pirelli Armstrong Tire Corporation Retiree Medical Benefits Trust ("Pirelli"), initiated a putative class action under the Illinois Consumer Fraud and Deceptive Business Practices Act. For tax law purposes, Pirelli is a voluntary employees' beneficiary association, a tax exempt trust that exists to provide specified benefits to members of its related association. For our purposes, however, Pirelli is a third-party...

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