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HOFFMAN v. NUSTRA

Nos. 2-85-0012, 2-85-0032, 2-85-0036 cons.

143 Ill. App.3d 259 (1986)

492 N.E.2d 981

ROBERT HOFFMAN et al., Plaintiffs-Appellants, v. FRANK J. NUSTRA, Recorder of Deeds, et al., Defendants-Appellees (Portia Kern, Petitioner-Appellant; The Department of Revenue, Intervenor-Plaintiffs-Appellees).

Appellate Court of Illinois — Second District.

Opinion filed May 5, 1986.

Attorney(s) appearing for the Case

Michael P. Myers, Arthur T. Susman, and Judith N. Kolman, all of Joseph, Susman & Myers, of Chicago, for appellant Portia Kern.

Robert D. Allison, of Plotkin & Jacobs, Ltd., of Chicago, and Richard J. Biondi, of Wasneski & Biondi, of Waukegan, for other appellants.

Neil F. Hartigan, Attorney General, of Springfield (Jill Wine-Banks, Solicitor General, and Gabriel Rodriguez, Assistant Attorney General, of Chicago, of counsel), for intervenors State of Illinois and Illinois Department of Revenue.

Fred L. Foreman, State's Attorney, of Waukegan (Bruce A. Slivnick and John W. Bartels, Assistant State's Attorneys, of counsel), for appellees.

Judgments affirmed.

JUSTICE UNVERZAGT delivered the opinion of the court:

This class action was filed by Lake County taxpayers to challenge the Real Estate Transfer Tax Act collections by Lake County officials from August 7, 1978, through May 16, 1979, as provided in section 3 of that statute, as amended by Public Act 80-1334 (Ill. Rev. Stat., 1978 Supp., ch. 120, par. 1003). Plaintiffs, Robert Hoffman and Barbara Hoffman, beneficiaries under trust agreement...

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