FORD MOTOR CO. v. CHICAGO DEPT. OF REVENUE

No. 1-13-0597.

14 N.E.3d 667 (2014)

2014 IL App (1st) 130597

383 Ill. Dec. 384

FORD MOTOR COMPANY, Plaintiff-Appellee, v. CHICAGO DEPARTMENT OF REVENUE, Bea Reyna-Hickey, in Her Capacity as Director of the Chicago Department of Revenue, and The Chicago Department of Administrative Hearings, Defendants-Appellants.

Appellate Court of Illinois, First District, Fifth Division.

June 27, 2014.


Attorney(s) appearing for the Case

Stephen R. Patton , Corporation Counsel, of Chicago ( Benna Ruth Solomon , Myriam Zreczny Kasper , and Stephen G. Collins , Assistant Corporation Counsel, of counsel), for appellants.

Fred O. Marcus and David S. Ruskin , both of Horwood Marcus & Berk Chtrd., of Chicago, for appellee.


OPINION

Justice McBRIDE delivered the judgment of the court, with opinion.

¶ 1 The issue on appeal is whether Ford Motor Company is liable to the City of Chicago for a tax of $0.05 per gallon for all the fuel the car maker purchased and put into cars it made in Chicago between 2002 and 2008. A local ordinance provides, "A tax is hereby imposed upon the privilege of purchasing or using, in the City of Chicago, vehicle fuel purchased in a sale at retail...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases