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CONCANNON v. ILL. BELL TELEPHONE CO.

No. 85-3016.

149 Ill. App.3d 517 (1986)

501 N.E.2d 183

JAMES CONCANNON, Indiv. and on behalf of all similarly situated, Plaintiffs-Appellants, v. ILLINOIS BELL TELEPHONE COMPANY, Defendant-Appellee (Anthony N. Fratto, Comptroller, of the City of Chicago, Intervening Party-Plaintiff). — MICHAEL JAMES FROST, Indiv. and on behalf of all similarly situated, Plaintiffs, v. THE CITY OF CHICAGO et al., Defendants.

Appellate Court of Illinois — First District (1st Division).

Opinion filed November 10, 1986.

Attorney(s) appearing for the Case

William J. Harte, Ltd., and Edward M. Burke, both of Chicago (William J. Harte, Edward M. Burke, and Jeffrey B. Whitt, of counsel), for appellants.

L. Bow Pritchett and John T. Lenahan, both of Chicago, for appellee Illinois Bell Telephone Company.

Michael James Frost, pro se, and Michael J. McArdle, Chartered, both of Chicago, for other appellees.

Judgment affirmed.

PRESIDING JUSTICE QUINLAN delivered the opinion of the court:

This case raises the issue of the applicability of the Chicago messages tax ordinance (Municipal Code of Chicago, sec. 132-30 et seq. (1979)) to the transmission of interstate messages originating or terminating within the city of Chicago and the taxability of the services related to such transmissions. On September 17, 1981, the plaintiff, James Concannon, a taxpayer,...

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