People v. Richman

2 Citing cases

  1. Czajkowski v. State of Ill.

    460 F. Supp. 1265 (N.D. Ill. 1977)   Cited 17 times
    In Czajkowski, an Indiana cigarette retailer challenged an Illinois statute that "prohibit[ed] any person from transporting more than 2,000 untaxed cigarettes (10 cartons) into Illinois without a permit issued by the Illinois Department of Internal Revenue."

    Criminal proceedings under the Act are initiated by the Attorney General in the state Circuit Court (§ 453.16), and may be reviewed in the appellate courts or by post-conviction relief petitions. See People v. Richman, 35 Ill.App.3d 231, 341 N.E.2d 149 (1st Dist. 1975). Second, the claims can be raised as a defense to a civil action by the Department to recover fines or to confiscate the untaxed cigarettes.

  2. O'Leary v. Allphin

    35 Ill. App. 3d 223 (Ill. App. Ct. 1975)   Cited 4 times

    The order included findings that the foregoing sections of the Cigarette Tax Act were constitutional, but unapplicable to persons transporting tax-unstamped cigarettes into Illinois for their own use and not for resale; that paragraph 453.9c was never intended by the legislature to apply to the transport of unstamped cigarettes for an individual's own use and not for resale, regardless of the quantity involved; that the Cigarette Tax Act was a revenue measure imposed only upon those engaged in the business of selling cigarettes in Illinois; and that the Department of Revenue itself had placed persons in the plaintiff's status outside the scope of the Act by issuing authorization permits under paragraph 453.9c only to persons engaged in the business of selling cigarettes in Illinois. Oral arguments were consolidated for hearing with People v. Richman, 35 Ill. App.3d 231, ___ N.E.2d ___. The central question presented is the applicability of the Cigarette Tax Act in general, and in particular, whether the prohibition against the unauthorized transport into this State of unstamped cigarettes applies to individuals importing such cigarettes into Illinois for their own use and not for sale.