Weber-Stephen Products, Inc. v. Department of Revenue

How courts have described this case

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

• applying “substance over form” to determine true seller and true purchaser where an intermediary was used for the sale of an aircraft
• “A [use] tax is imposed upon the privilege of using in this State tangible personal property purchased at retail from a retailer”
• adding 35 ILCS 157/10-1 et seq.

Source: CourtListener parenthetical corpus (CC0).