Thorpe v. Mahin

This is an original taxpayers' action filed pursuant to leave of this court for a declaratory judgment that the Illinois Income
Tax Act, (Public Act 76-261, Laws 1969, approved July 1, 1969,) is invalid and seeking writs of injunction to restrain the
authorities from collecting any tax under the Act and from expending any moneys for that purpose. The cause is submitted on
petition, supplement to petition and the answer of the defendant State officials. In addition, we have permitted the filing
of certain amicus curiae briefs. There is no question of fact involved. Following oral argument heard on July 17, 1969, this court on July 25, 1969, entered an order finding and declaring the Act
is not vulnerable to the constitutional challenges made by petitioners. This opinion explains the reasons for that conclusion.