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ILLINOIS WINE & SPIRITS CO. v. CTY. OF COOK

No. 1-87-3567.

191 Ill. App.3d 924 (1989)

548 N.E.2d 416

ILLINOIS WINE & SPIRITS COMPANY, Plaintiff-Appellant, v. THE COUNTY OF COOK, Bureau of Administration, et al., Defendants-Appellees.

Appellate Court of Illinois — First District (5th Division).

Rehearing denied January 2, 1990.

Attorney(s) appearing for the Case

Morton Siegel, Michael A. Moses, and James L. Webster, all of Siegel, Moses & Schoendstadt, of Chicago, for appellant.

Cecil A. Partee, State's Attorney, of Chicago (Joan S. Cherry, Deputy State's Attorney, and Susan Condon and Patricia M. Shymanski, Assistant State's Attorneys, of counsel), for appellees.

Order affirmed.

JUSTICE LORENZ delivered the opinion of the court:

Plaintiff, Illinois Wine & Spirits Co., appeals from an order granting judgment in favor of defendants, the County of Cook, Bureau of Administration, and William M. Doyle, assessing a tax liability against plaintiff. Plaintiff raises constitutional issues concerning the Cook County Retail Sale of Alcoholic Beverages Tax §§ 13-95 to 13-105 (1975). We address the issues of whether...

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