LEADER v. CULLERTON

No. 59309.

25 Ill. App.3d 216 (1974)

323 N.E.2d 11

LOUIS LEADER, Plaintiff, v. PATRICK J. CULLERTON, Assessor, Cook County, et al., Defendants. — CHICAGO TITLE & TRUST COMPANY et al., Plaintiffs, v. PATRICK J. CULLERTON, Assessor, Cook County, et al., Defendants. — (LOWELL J. MYERS et al., Petitioners-Appellees and Cross-Appellants; CONTINENTAL ILLINOIS NATIONAL BANK AND TRUST COMPANY OF CHICAGO et al., Objectors-Appellants and Cross-Appellees.)

Appellate Court of Illinois — First District (1st Division).

December 16, 1974.


Attorney(s) appearing for the Case

Sherwood K. Platt, George V. Bobrinskoy, Jr., and Fern C. Bomchill, all of Chicago (Mayer, Brown & Platt, of counsel), for appellants, cross-appellees Continental Illinois National Bank & Trust Co. of Chicago, United Air Lines, Inc., Kelly Springfield Co., and Holiday Inns, Inc.

Francis J. Mahon, of Chicago (McConnell, Mahon & Borst, of counsel), for appellant, cross-appellee Addressograph-Multigraph.

D'Ancona, Pflaum, Wyatt & Riskind and Arvey, Hodes & Mantynband, both of Chicago (Abner J. Mikva, Merrill A. Freed, Morton Denlow, Sidney R. Zatz, and Herman Smith, of counsel), for appellees, cross-appellants D'Ancona, Pflaum, Wyatt & Riskind and Arvey, Hodes & Mantynband.

Lowell Myers, pro se.


Judgment affirmed.

Mr. PRESIDING JUSTICE EGAN delivered the opinion of the court:

In 1969, the Illinois Legislature amended section 26 of the Revenue Act of 1939. (Ill. Rev. Stat. 1969, ch. 120, par. 507.) The amendment provided for a use tax upon the lessee of previously exempt property. Assessment notices totalling almost $17 million were issued by the assessor of Cook County. Thereafter, two separate class...

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