Court Opinion

ID: 9884434
Source: CourtListenerOpinion
Date Created: 2023-10-06 02:56:33.826501+00
Date Added: 2024-06-11T07:48:38.435460
License: Public Domain

Mr. Chief Justice Underwood specially concurring: I agree that Illinois may constitutionally collect the tax imposed in this case on all of the fuel loaded on United’s planes at the airports. I am, however, not at all certain that application of the “burn off” rule would, as the opinion indicates, be constitutionally impermissible if the statute so provides. In my opinion the statute does not so provide, but rather clearly exempts the fuel in question here only when “used solely outside this State”. I do not consider discussion of the “burn off” rule necessary to the decision, and would affirm on what I consider to be the plain meaning of the statutory language. Mr. Justice Goldenhersh joins in this concurrence.