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CITY OF EVANSTON v. AT & T INFORMATION SYSTEMS

No. 86-1412.

161 Ill. App.3d 850 (1987)

515 N.E.2d 726

THE CITY OF EVANSTON, Plaintiff-Appellant, v. AT & T INFORMATION SYSTEMS, INC., Defendant-Appellee.

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

Opinion filed September 28, 1987.

Attorney(s) appearing for the Case

Jack M. Siegel, of Chicago, for appellant.

Sidley & Austin, of Chicago (David W. Carpenter and Cynthia A. Gray, of counsel), for appellee.

Judgment affirmed.

JUSTICE BUCKLEY delivered the opinion of the court:

The city of Evanston (Evanston) brought this declaratory judgment action against American Telephone and Telegraph Systems (Information Systems), seeking a declaration that Information Systems is subject to its municipal utility tax. Evanston alleges that Information Systems engaged in the business of selling and leasing telephone equipment for use in Evanston. It further alleges that these...

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