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ILLINOIS BELL TELEPHONE CO. v. ALLPHIN

No. 79-1869.

95 Ill. App.3d 115 (1981)

419 N.E.2d 1188

ILLINOIS BELL TELEPHONE COMPANY, Plaintiff-Appellee and Cross-Appellant, v. ROBERT H. ALLPHIN, Director of the Department of Revenue of the State of Illinois, et al., Defendants-Appellants and Cross-Appellees.

Appellate Court of Illinois — First District (3rd Division).

Opinion filed March 25, 1981.

Attorney(s) appearing for the Case

William J. Scott, Attorney General, and Dore & O'Toole, Ltd., both of Chicago (Cornelius F. Dore, John J. O'Toole, William G. Clark, Jr., and Ilene Davidson, of counsel), for appellants.

James W. Kissel, Henry L. Mason, III, and David W. Carpenter, all of Sidley & Austin, and James R. Bryant, Jr., and R. Dean Irwin, all of Chicago (Howard J. Trienens, Robert D. Allen, and Thomas P. Hester, of counsel), for appellee.

Robert A. Helman, David K. Staub, and Martin G. Rosenstein, all of Mayer, Brown & Platt, of Chicago, for amicus curiae Illinois Telephone Association.

Affirmed in part and reversed in part.

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

Plaintiff, Illinois Bell Telephone Company, seeks a declaratory judgment and an injunction enjoining defendant, the Director of the Department of Revenue, from attempting to collect tax liabilities assessed under the Messages Tax Act (Ill. Rev. Stat. 1979, ch. 120, par. 467.1 et seq.). Illinois Bell claims that certain revenues are not taxable under...

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