UNITED STATES ET AL.

v.

DEPARTMENT OF REVENUE OF ILLINOIS ET AL.

Citator

Cited By

• Washington v. United States, 460 U.S. 536 (U.S. 1983)
  …one party to a transaction to another when the party that would ordinarily be taxed is immune. In this respect, this case is no different from Fresno or Detroit. In this respect, this case is like United States v. Department of Revenue of Illinois, 371 U. S. 21 (1962), summarily aff’g 202 F. Supp. 757 (ND Ill.). Illinois imposed a retail sales tax on the retailer and a tax in an identical amount on the purchaser. The State permitted the retailer to keep the tax he collected from the purchaser. Although ret…
• Am. Commuters Ass'n, Inc. v. Levitt, 405 F.2d 1148 (2d Cir. 1969)
  …tate court infirmities mentioned in the cases cited by appellants are present in the New York procedures. For example, in United States and Olin Mathieson Chemical Corp. v. Department of Revenue of Illinois, 191 F.Supp. 723 (N.D.Ill.1961), affirmed, 371 U.S. 21, 83 S.Ct. 117, 9 L.Ed.2d 95 (1962) (per curiam), the taxpayer was required to post a bond to secure payment of the tax, not the cost of litigation; and the cost of that bond was not recoverable. In United States and E. I. du Pont de Nemours & Co. v.…
• Fed. Reserve Bank OF Boston v. Comm'r OF Corps. & Taxation OF the Commonwealth OF Mass., 499 F.2d 60 (1st Cir. 1974)
  …a private party performing some functions for the federal government. See, e. g., United States v. Bureau of Revenue, 291 F. 2d 677 (10th Cir. 1961) (Phillip Petroleum Co.); United States v. Department of Revenue, 202 F.Supp. 757 (N.D.Ill.), aff’d, 371 U.S. 21, 83 S.Ct. 117, 9 L.Ed.2d 95 (1962) (Olin Mathieson Chemical Corp.); United States v. Livingston, 179 F.Supp. 9 (E.D.S.C.1959), aff’d, 364 U.S. 281, 80 S.Ct. 1611, 4 L.Ed.2d 1719 (1960) (E.I. duPont de Nemours & Co.). . In Agua Caliente Band of Miss…