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THORPE v. MAHIN

No. 42342.

43 Ill.2d 36 (1969)

250 N.E.2d 633

LEE K. THORPE et al., Petitioners, v. GEORGE MAHIN, Director of Revenue et al., Respondents.

Supreme Court of Illinois.

Opinion filed August 14, 1969.

Attorney(s) appearing for the Case

CHARLES G. CHESTER, SIDNEY G. CRAIG, and JOHN I. HENTZEL, all of Chicago, (MARTIN, CRAIG, CHESTER & SONNENSCHEIN, of counsel,) for petitioners.

WILLIAM J. SCOTT, Attorney General, of Springfield, (FRANK J. McGARR, WALTER H. MOSES and FREDERICK L. SPECHT, Assistant Attorneys General, of counsel,) for respondents.

NICHOLAS T. KITSOS, of Chicago, amicus curiae.

PHILIP B. KURLAND and JOHN C. O'BYRNE, both of Chicago, and J. NELSON YOUNG, of Champaign, amici curiae.

HALFPENNEY, HAHN & RYAN, of Chicago, (JAMES F. FLANAGAN, of counsel,) for MARY M. SHAW, amicus curiae.

Judgment for respondents.

Mr. JUSTICE HOUSE delivered the opinion of the court:

This is an original taxpayers' action filed pursuant to leave of this court for a declaratory judgment that the Illinois Income Tax Act, (Public Act 76-261, Laws 1969, approved July 1, 1969,) is invalid and seeking writs of injunction to restrain the authorities from collecting any tax under the Act and from expending any moneys for that...

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