Section Newsletters

Articles From Carolyn Sprinchorn

Circuit Court rules that the Cook County Non-Titled Personal Property Use Tax is illegal and unconstitutional and issues permanent injunction By Carolyn Sprinchorn State and Local Taxation, October 2013 On October 11, 2013 Cook County Circuit Court Judge Lopez Cepero issued an Order and Opinion granting summary judgment in favor of the plaintiffs in their actions against the Cook County Department of Revenue
Illinois Appellate Court holds Voluntary Payment Doctrine not applicable to claims brought under Consumer Fraud and Deceptive Business Practices Act By Carolyn Sprinchorn State and Local Taxation, October 2013 In Nava v. Sears, Roebuck & Co., the Illinois Appellate Court reversed the circuit court’s order granting summary judgment to Sears, Roebuck & Co., finding that the plaintiff had raised a genuine issue of material fact as to the elements of his claim brought under the Consumer Fraud and Deceptive Business Practices Act.
Court enjoins enforcement of the Cook County Non-Titled Personal Property Use Tax By Carolyn Sprinchorn State and Local Taxation, August 2013 Following a hearing on July 24, 2013, Judge Lopez Cepero issued a Preliminary Injunction Order on August 1, 2013, finding that the plaintiffs had demonstrated, to a legally sufficient degree for purposes of enjoining the tax, that the Non-Titled Personal Property Tax is unlawful.
Marketplace Fairness Act of 2013 passes United States Senate By Stanley R. Kaminski & Carolyn Sprinchorn State and Local Taxation, May 2013 On May 6, 2013 the U.S. Senate passed the Marketplace Fairness Act of 2013 by a vote of 69 to 27. The legislation now moves to the U.S. House of Representative for consideration.
Case summaries By Carolyn Sprinchorn State and Local Taxation, November 2012 Two recent tax decisions from the Circuit Court of Cook County.
Illinois Amazon law declared unconstitutional By Carolyn Sprinchorn State and Local Taxation, July 2012 A look at Performance Marketing Association, Inc. v. Hamer.

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