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HUBER PONTIAC, INC. v. ALLPHIN

No. S-Civ-76-0023.

431 F.Supp. 1168 (1977)

HUBER PONTIAC, INC., a Delaware Corporation, Plaintiff, v. Robert H. ALLPHIN, Individually and as Director of Revenue of the State of Illinois, Defendant.

United States District Court, S. D. Illinois, S. D.

May 2, 1977.

Attorney(s) appearing for the Case

William S. Hanley, Springfield, Ill., for plaintiff.

William J. Scott, Atty. Gen., Springfield, Ill., for defendant; David G. Lichtenstein, Asst. Atty. Gen., Springfield, Ill., of counsel.

MEMORANDUM

ACKERMAN, District Judge.

Plaintiff, Huber Pontiac, Inc., brings this action against defendant Allphin in his individual and official capacities, challenging under 42 U.S.C. § 1983, the hearing procedures by which it was determined that a number of station wagons used by plaintiff as demonstrators and as courtesy cars for plaintiff's customers, were subject to the Illinois Use Tax, Ill.Rev.Stat. Chap. 120, §§ 439.1 et seq.

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