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TURNER v. WRIGHT

No. 34044.

11 Ill.2d 161 (1957)

142 N.E.2d 84

JOHN W. TURNER, JR., Appellant, v. WARREN T. WRIGHT, State Treasurer, et al., Appellees.

Supreme Court of Illinois.

Rehearing denied May 20, 1957.

Attorney(s) appearing for the Case

JEROME F. DIXON, and MICHAEL M. PHILLIPS, both of Chicago, for appellant.

LATHAM CASTLE, Attorney General, of Springfield, (WILLIAM C. WINES, RAYMOND S. SARNOW, A. ZOLA GROVES, MARK O. ROBERTS, WILLARD ICE, MURRAY F. MILNE, of counsel,) for appellees.

McDERMOTT, WILL & EMERY, of Chicago, (GEORGE S. STANSELL, LEONARD S. SCHMITZ, and HAMILTON SMITH, of counsel,) for amici curiae.

Decree affirmed.

Mr. JUSTICE SCHAEFER delivered the opinion of the court:

The plaintiff, a resident of Illinois, bought an automobile in Indiana, brought it into Illinois and used it here. Under the terms of the Use Tax Act, (Ill. Rev. Stat. 1955, chap. 120, pars. 439.1-439.18,) a tax thereupon became due. He paid it under protest, and brought this action to secure a refund. The circuit court dismissed his complaint and he appeals.

The Use Tax Act...

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