ROSENOW v. STATE OF ILL., DEPT. OF REVENUE

Nos. 82-2419, 82-2531.

715 F.2d 277 (1983)

In re John Arthur ROSENOW, Plaintiff-Appellant, v. STATE OF ILLINOIS, DEPARTMENT OF REVENUE, Defendant-Appellee. In re Robert M. HULL, Plaintiff-Appellant, v. STATE OF ILLINOIS, DEPARTMENT OF REVENUE, Defendant-Appellee.

United States Court of Appeals, Seventh Circuit.

Decided August 10, 1983.


Attorney(s) appearing for the Case

James S. Brannon, Peoria, Ill., for plaintiff-appellant.

Karen Konieczny, Asst. Atty. Gen., Civil Appeals Div., Chicago, Ill., for defendant-appellee.

Before CUDAHY and ESCHBACH, Circuit Judges, and SWYGERT, Senior Circuit Judge.


CUDAHY, Circuit Judge.

This case requires us to decide whether obligations owed by retail merchants in Illinois pursuant to the Illinois Use Tax Act (the "Use Tax Act"), Ill.Rev.Stat. ch. 120, §§ 439.1 et seq., are dischargeable in bankruptcy. The appellants in these consolidated cases are debtors whose obligations under the Illinois Retailers' Occupation Tax Act (the "Occupation Tax Act"), Ill.Rev.Stat. ch. 120, §§ 440 et seq., have...

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