DeWoskin v. Loew's Chicago Cinema, Inc.

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• rational basis test applied when movie theater ticket purchaser made equal protection challenge to constitutionality of county amusement tax
• legal sufficiency of complaint alleging constitutional violations may be raised by section 2 — 615 motion
• rational basis test applied when movie theater ticket purchaser made equal protection challenge to constitutionality of county amusement tax
• it is permissible to take into account the frequency with which one engages in the activity upon which taxation is imposed
• “The expenses incurred in the collection of a tax as compared to the revenue to be derived provides a rational basis for the granting of an exemption.”
• “The expenses incurred in the collection of a tax as compared to the revenue to be derived provides a rational basis for the granting of an exemption.”

Source: CourtListener parenthetical corpus (CC0).