R. STEWART OIL CO. v. STATE, DEPARTMENT OF REVENUE

No. 63630.

124 Ill.2d 116 (1988)

529 N.E.2d 484

RUSSELL STEWART OIL COMPANY, Appellee, v. THE STATE OF ILLINOIS, Department of Revenue, et al., Appellants.

Supreme Court of Illinois.

Opinion filed September 22, 1988.


Attorney(s) appearing for the Case

Neil F. Hartigan, Attorney General, of Springfield (Roma Jones Stewart, Solicitor General, and Patricia Rosen, Assistant Attorney General, of Chicago, of counsel), for appellants.

James T. Otis, Clarence O. Redman, Janet L. Jannusch, Randye A. Kogan, and Cathy D. Furda, of Keck, Mahin & Cate, of Chicago, for appellee.

Chadwell & Kayser, Ltd., of Chicago (Peter R. Sonderby, William E. Snyder, and Mary C. Gilhooly, of counsel), for amici curiae Illinois Corn Growers Association and National Corn Growers Association.

Daniel S. Hall, of Bloomington, for amicus curiae Illinois Agricultural Association.


Affirmed.

JUSTICE WARD delivered the opinion of the court:

The plaintiff, Russell Stewart Oil Company, brought an action for injunctive and declaratory relief in the circuit court of Cook County challenging the constitutionality of recent amendments to the Use Tax Act (Ill. Rev. Stat. 1985, ch. 120, par. 439.1 et seq.) and the Retailers' Occupation Tax Act (Ill. Rev. Stat. 1985, ch. 120, par. 440 et seq...

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