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MASSELL v. DALEY

Nos. 31063, 31119.

404 Ill. 479 (1949)

89 N.E.2d 361

BYRON MASSELL et al., Appellees, v. RICHARD J. DALEY, Director of Revenue, et al., Appellants. — ROTH, INC., et al., Appellees, v. RICHARD J. DALEY, Director of Revenue, et al., Appellants.

Supreme Court of Illinois.

Rehearing denied January 12, 1950.

Attorney(s) appearing for the Case

IVAN A. ELLIOTT, Attorney General, of Springfield, (WILLIAM C. WINES, RAYMOND S. SARNOW, and JAMES C. MURRAY, all of Chicago, of counsel,) for appellants.

MICHAEL M. PHILLIPS, THOMAS ROSENBERG, and MILTON T. RAYNOR, all of Chicago, for appellees Byron Massell et al.; LEONARD H. LAWRENCE, of Chicago, for appellees Roth, Inc., et al.

Decrees reversed.

Mr. JUSTICE FULTON delivered the opinion of the court:

These cases brought in the circuit court of Cook County by various owners of night clubs in the city of Chicago against the Director of the Department of Revenue of the State of Illinois, the State Treasurer and the Attorney General of Illinois, seek to enjoin these officials from taxing them under the Retailers' Occupation Tax Act, upon the theory that plaintiffs are primarily theater...

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