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PHILLIPS v. ILLINOIS BELL TELEPHONE CO.

Nos. 39221, 39287 cons.

34 Ill.2d 234 (1966)

215 N.E.2d 264

SOPHIA PHILLIPS, Appellant, v. ILLINOIS BELL TELEPHONE COMPANY et al., Appellees. — BENJAMIN F. FOHRMAN et al., Appellants, v. SAME APPELLEES.

Supreme Court of Illinois.

Opinion filed March 24, 1966.

Attorney(s) appearing for the Case

HAROLD A. LIEBENSON and ALBERT M. SHEPPARD, both of Chicago, for appellant Sophia Phillips; and WARREN L. SWANSON, of Chicago, for other appellants.

SIDLEY, AUSTIN, BURGESS & SMITH, of Chicago, (DOUGLAS F. SMITH, HOWARD J. TRIENENS, EMERSON T. CHANDLER, and CLARENCE F. WITTENSTROM, JR., of counsel,) for appellee ILLINOIS BELL TELEPHONE COMPANY.

WILLIAM G. CLARK, Attorney General, of Springfield, (RICHARD A. MICHAEL, Assistant Attorney General, of counsel,) for appellee the State Treasurer and Director of Revenue.

RAYMOND F. SIMON, Corporation Counsel, of Chicago, (SYDNEY R. DREBIN, and ALLEN HARTMAN, Assistants Corporation Counsel, of counsel,) for appellees the Acting Comptroller and Treasurer of the City of Chicago.

Orders affirmed.

Mr. CHIEF JUSTICE KLINGBIEL delivered the opinion of the court:

Sophia Phillips, as both a shareholder of Illinois Bell Telephone Company and a private citizen, filed a complaint in the circuit court of Cook County to enjoin the company from paying certain taxes levied on the transmission of messages, and to require their payment by hotels, hospitals, clubs and similar organizations which operate...

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