HORNOF v. THE KROGER CO.

No. 39669.

35 Ill.2d 125 (1966)

219 N.E.2d 512

FLORENCE HORNOF et al., Appellees, v. THE KROGER CO. et al., Appellants. — (THE SPERRY & HUTCHINSON COMPANY et al., Separate Appellants.)

Supreme Court of Illinois.

Rehearing denied September 21, 1966.


Attorney(s) appearing for the Case

WILLIAM G. CLARK, Attorney General, of Springfield, (RICHARD A. MICHAEL and JOHN J. O'TOOLE, Assistant Attorneys General, of counsel,) for appellant Director of Revenue.

KIRKLAND, ELLIS, HODSON, CHAFFETZ & MASTERS; ARVEY, HODES & MANTYNBAND; WINSTON, STRAWN, SMITH & PATTERSON; and NICHOLAS J. CONSTANTINE, all of Chicago, for separate appellants.

JOHN E. TIMM and ARTHUR F. SIEBEL, both of Chicago, for appellees Florence Hornof et al.

KENART M. RAHN and PHILIP J. SIMON, both of Chicago, for appellees A.L. Fleischman et al.


Reversed and remanded.

Mr. JUSTICE HOUSE delivered the opinion of the court:

This is an appeal from a decree of the circuit court of Cook County finding certain provisions of two tax statutes to be unconstitutional and enjoining their enforcement.

Prior to 1963, neither the Illinois Retailers' Occupation Tax Act nor the Illinois Use Tax Act explicitly applied to transactions where trading stamps were redeemed for items of personal property. (See: Ill...

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