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I.B.M. CORP. v. KORSHAK

No. 39667.

34 Ill.2d 595 (1966)

217 N.E.2d 794

INTERNATIONAL BUSINESS MACHINES CORPORATION et al., Appellees, v. MARSHAL KORSHAK, Director of Revenue, et al., Appellants.

Supreme Court of Illinois.

Opinion filed June 16, 1966.

Attorney(s) appearing for the Case

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

ADAMS, WILLIAMSON & TURNEY, of Chicago, (JACK A. WILLIAMSON and RUSSELL J. TURNEY, of counsel,) for appellees.

MILLER AND MILLER, of Chicago, (LEON N. MILLER, of counsel,) for intervenor-appellee.

CHARLES G. CHESTER and JACOB H. MARTIN, both of Chicago, (MARTIN, CRAIG, CHESTER & SONNENSCHEIN, of counsel,) for amici curiae.

Judgment reversed.

Mr. JUSTICE SCHAEFER delivered the opinion of the court:

This is an action to enjoin the Director of the Department of Revenue and other State officials from enforcing the provisions of the Leasing Occupation Tax Act, the Leasing Use Tax Act, the Municipal Leasing Occupation Tax Act and the County Leasing Occupation Tax Act. The plaintiffs are two New York corporations, International Business Machines Corporation (IBM) and Service Bureau...

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