Doolin v. Korshak

Rehearing denied May 28, 1968. In International Business Machines Corporation v. Korshak, 34 Ill.2d 595, the Leasing Occupation Tax Act, the Leasing Use Tax Act and related taxing statutes were sustained against attack upon numerous constitutional grounds. In the present class action to enjoin the enforcement of those statutes, the appellants, John Doolin and eleven other named plaintiffs, urge again many of the contentions that were disposed of in that case. In addition they attack the validity of the statutes upon other constitutional grounds. The circuit court of Cook County sustained the motion of the Director of the Department of Revenue and other defendants to dismiss the complaint, but ordered that amounts paid under protest be retained in a protest fund pending disposition of the case. The revenue is involved and the plaintiffs have appealed directly to this court.