FEDERATED DISTRIBUTORS, INC. v. JOHNSON

No. 66213.

125 Ill.2d 1 (1988)

530 N.E.2d 501

FEDERATED DISTRIBUTORS, INC., et al., Appellees, v. J. THOMAS JOHNSON, Director of Revenue, et al., Appellants.

Supreme Court of Illinois.

Opinion filed October 20, 1988.


Attorney(s) appearing for the Case

Neil F. Hartigan, Attorney General, of Springfield (Shawn W. Denney, Solicitor General, and Ann Plunkett-Sheldon, Louise M. Calvert and Michael J. Wynne, Assistant Attorneys General, all of Chicago, of counsel), for appellants.

Russ M. Strobel and Edward J. Lewis II, of Jenner & Block, William J. Harte, of William J. Harte, Ltd., and Richard J. Prendergast, of Richard J. Prendergast, Ltd., all of Chicago, for appellees.

George A. Joseph, Robert J. Kopecky and Chaim T. Kiffel, of Kirkland & Ellis, of Chicago, for amicus curiae Anheuser-Busch.

Samuel K. Skinner, Thomas A. Roberts and Sally Hewitt, of Sidley & Austin, of Chicago, for amicus curiae Wine Institute.


Judgment affirmed in part; reversed in part.

JUSTICE CLARK delivered the opinion of the court:

Federated Distributors initiated this action as a challenge to the Department of Revenue's ruling that Federated, a distributor of a low-alcohol-content beverage, must pay taxes on that beverage based solely on the method of production of the alcohol it contained. The trial court granted the Department of Revenue's (the...

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