Saxon-Western Corp. v. Mahin

2 Citing cases

  1. Saxon-Western Corp. v. Mahin

    81 Ill. 2d 559 (Ill. 1980)   Cited 8 times
    Concluding that discount coupons distributed by the retailer-taxpayer were not taxable as part of the taxpayer's gross receipts because the taxpayer never received reimbursement from any source for the discount granted when honoring the coupon

    The appellate court held that Rule 46 is unauthorized by the Retailers' Occupation Tax Act and enjoined the Department of Revenue from collecting the tax. The court stated that since the relief granted would inure to the benefit of the plaintiff and all other retailers similarly situated, no useful purpose would be served by remanding the cause for a determination as to whether it was properly a class action. ( 78 Ill. App.3d 125.) The defendants appealed.

  2. Schlessinger v. Olsen

    89 Ill. App. 3d 583 (Ill. App. Ct. 1980)   Cited 6 times

    See generally Lindburg v. Zoning Board of Appeals (1956), 8 Ill.2d 254, 255, 133 N.E.2d 266. Although certain prior cases, including some in this court ( e.g., Saxon-Western Corp. v. Mahin (1979), 78 Ill. App.3d 125, 127, 396 N.E.2d 1185), involved rulings on the merits prior to class certification, the issues in this appeal have brought into sharp focus the necessity for the procedures detailed herein. Therefore, similar to cases in which this court is presented with an incomplete record, we do not have before us information sufficient to determine the merits of plaintiffs' class action.