United Air Lines, Inc. v. Mahin

Illinois Supreme Court

United Air Lines, Inc. v. Mahin

298 N.E.2d 161, 54 Ill. 2d 431, 1973 Ill. LEXIS 356

CourtIllinois Supreme Court

DecidedJune 25, 1973

Docket42042

StatusPublished

Cited by9 cases

This text of 298 N.E.2d 161 (United Air Lines, Inc. v. Mahin) is published on Counsel Stack Legal Research, covering Illinois Supreme Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

United Air Lines, Inc. v. Mahin, 298 N.E.2d 161, 54 Ill. 2d 431, 1973 Ill. LEXIS 356 (Ill. 1973).

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Opinion

PER CURIAM:

This court in United Air Lines, Inc. v. Mahin, 49 Ill.2d 45, affirmed a judgment of the circuit court of Cook County which refused to enjoin the Illinois Department of Revenue from assessing and collecting under the Department’s revised interpretation of the Illinois Use Tax Act the use tax on aviation fuel loaded by United Air Lines on planes about to embark upon or to continue interstate or foreign flights. On appeal (410 U.S. 623, 35 L. Ed. 2d 545, 93 S. Ct. 1186) the Supreme Court of the United States upheld the view of this court that the tax is not being unconstitutionally applied. However, it vacated our judgment and remanded the cause to this court for re-examination by two justices of this court in light of the Supreme Court’s holding that the interpretation of the Use Tax Act, or “burn off” rule, which originally had been followed by the Department of Revenue, was not constitutionally forbidden. See 410 U.S. 623, 632, 35 L. Ed. 2d.545, 554, 93 S. Ct. 1186, 1192.

The conclusions of those justices is that the current interpretation of the Act and the application of it by the Department are not improper and that the judgment of the circuit court of Cook County should be affirmed.

Judgment affirmed.

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PER CURIAM:

This court in United Air Lines, Inc. v. Mahin, 49 Ill.2d 45, affirmed a judgment of the circuit court of Cook County which refused to enjoin the Illinois Department of Revenue from assessing and collecting under the Department’s revised interpretation of the Illinois Use Tax Act the use tax on aviation fuel loaded by United Air Lines on planes about to embark upon or to continue interstate or foreign flights. On appeal (410 U.S. 623, 35 L. Ed. 2d 545, 93 S. Ct. 1186) the Supreme Court of the United States upheld the view of this court that the tax is not being unconstitutionally applied. However, it vacated our judgment and remanded the cause to this court for re-examination by two justices of this court in light of the Supreme Court’s holding that the interpretation of the Use Tax Act, or “burn off” rule, which originally had been followed by the Department of Revenue, was not constitutionally forbidden. See 410 U.S. 623, 632, 35 L. Ed. 2d.545, 554, 93 S. Ct. 1186, 1192.

The conclusions of those justices is that the current interpretation of the Act and the application of it by the Department are not improper and that the judgment of the circuit court of Cook County should be affirmed.

Judgment affirmed.

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Bluebook (online)

298 N.E.2d 161, 54 Ill. 2d 431, 1973 Ill. LEXIS 356, Counsel Stack Legal Research, https://law.counselstack.com/opinion/united-air-lines-inc-v-mahin-ill-1973.

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