ILLINOIS BELL TELEPHONE CO. v. ALLPHIN

No. 54753.

93 Ill.2d 241 (1982)

443 N.E.2d 580

ILLINOIS BELL TELEPHONE COMPANY, Appellee, v. ROBERT H. ALLPHIN, Director of Revenue, et al., Appellants.

Supreme Court of Illinois.

Opinion filed December 17, 1982.


Attorney(s) appearing for the Case

Tyrone C. Fahner and William J. Scott, Attorneys General, of Springfield, and Dore & Clark, Ltd., Special Assistant Attorneys General, of Chicago (Cornelius F. Dore, William G. Clark, Jr., and Ilene M. Davidson, of counsel), for appellant.

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

Robert A. Helman, Stephen J. Mattson, and Martin G. Rosenstein (Mayer, Brown & Platt, of Chicago, of counsel), for amicus curiae the Illinois Telephone Association.


Judgment affirmed.

JUSTICE SIMON delivered the opinion of the court:

By this action filed in 1973 in the circuit court of Cook County plaintiff, Illinois Bell Telephone Company (Bell), seeks to have certain of its revenues declared exempt from the Illinois messages tax (Ill. Rev. Stat. 1979, ch. 120, par. 467.1 et seq.) and to enjoin the defendant, the Department of Revenue (the Department), from collecting the taxes at issue. The Department moved to...

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