Lehnhausen v. Lake Shore Auto Parts Co.
Supreme Court of the United States
Lehnhausen, Director, Department of Local Government Affairs of Illinois v. Lake Shore Auto Parts Co. et al.
Certiorari to the Supreme Court of Illinois
No. 71-685. Argued: January 15, 1973 --- Decided: February 22, 1973[1]
An Illinois constitutional provision subjecting corporations and similar entities, but not individuals, to ad valorem taxes on personalty comports with equal protection requirements, the States being accorded wide latitude in making classifications and drawing lines that in their judgment produce reasonable taxation systems. Quaker City Cab Co. v. Pennsylvania, 277 U.S. 389, disapproved. Pp. 359-365.
49 Ill.2d 137, 273 N.E.2d 592, reversed.
DOUGLAS, J., delivered the opinion for a unanimous Court.
William J. Scott, Attorney General of Illinois, argued the cause for petitioner in No. 71-685. With him on the briefs was Jayne A. Carr, Assistant Attorney General. Aubrey F. Kaplan argued the cause and filed a brief for petitioners in No. 71-691.
Arnold M. Flamm argued the cause for respondents in No. 71-685. With him on the brief was Arthur T. Susman. Louis L. Biro argued the cause for respondents in No. 71-691 and filed a brief for corporation respondents M. Weil & Sons, Inc., et al. Gust W. Dickett filed a brief for respondents Shapiro et al. in No. 71-691. Edward A. Berman, Eugene T. Sherman, and Lewis W. Schlifkin filed a brief for proprietor respondents Herman, dba The Spot, et al. in both cases.[2]
Notes
[edit]- ↑ Together with No. 71-691, Barrett, County Clerk of Cook County, Illinois, et al. v. Shapiro et al., also on certiorari to the same court.
- ↑ Richard B. Ogilvie, Governor of Illinois, filed a brief as amicus curiae urging reversal in No. 71-685. Louis Ancel, Stewart H. Diamond, and Samuel W. Witwer filed a brief for Proviso Township High School District No. 209 et al. as amici curiae urging affirmance in both cases. William R. Dillon filed a brief for Members of the Corporate Fiduciaries Association of Illinois as amici curiae in both cases.