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UNITED AIR LINES, INC. v. JOHNSON

No. 53105.

84 Ill.2d 446 (1981)

419 N.E.2d 899

UNITED AIR LINES, INC., Appellee, v. J. THOMAS JOHNSON, Director of Revenue, et al., Appellants.

Supreme Court of Illinois.

Opinion filed March 31, 1981.

Attorney(s) appearing for the Case

William J. Scott and Tyrone C. Fahner, Attorneys General, of Springfield (Joseph D. Keenan Ill, Assistant Attorney General, of counsel), for appellants.

Paul M. Tschirhart and Joseph T. Kane, of Chicago (Philip J. Hogan, of counsel), for appellee.

Appellate court reversed; circuit court affirmed.

MR. JUSTICE RYAN delivered the opinion of the court:

This case involves the application of the use tax exemption provided by section 3(c) of the Use Tax Act (Ill. Rev. Stat. 1977, ch. 120, par. 439.3(c)). The specific question is whether an Illinois taxpayer who, by contractual agreement, pays an Indiana seller's Indiana gross income tax liability (Ind. Code sec. 6-2-1-1 et seq. (1978)) resulting from...

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