UNITED STATES v. DEPARTMENT OF REVENUE OF STATE OF ILL.

No. 60 C 1365.

191 F.Supp. 723 (1961)

UNITED STATES of America and Olin Mathieson Chemical Corporation v. DEPARTMENT OF REVENUE OF the STATE OF ILLINOIS and Andrew Fasseas, Director of Revenue.

United States District Court N. D. Illinois, E. D.

February 24, 1961.


Attorney(s) appearing for the Case

R. Tieken, U. S. Atty., and Harvey Silets, Asst. U. S. Atty., Chicago, Ill., for United States.

John Caruthers, East Alton, Ill., for Olin Mathieson.

William L. Guild, Atty. Gen. of Illinois, and William C. Wines, Asst. Atty. Gen., for State of Illinois.

Before KNOCH, Circuit Judge, LA BUY and ROBSON, District Judges.


LA BUY, District Judge.

Jurisdiction to hear the above matter is invoked pursuant to §§ 1345, 1331, and 1332 of the Judicial Code, 28 U.S.C.A. The complaint prays that this court declare the provisions of the Illinois Retailers' Occupation Tax Act (ch. 120, § 440 ff., Smith-Hurd Ann. Stats.) unconstitutional, void and of no effect in so far as they permit taxation of receipts from sales of tangible personal property to the United States or the taxation...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases