195 Ill. App. 3d 798 - Sprague v. Johnson’s Empirical Analysis
1990
Citation profile
10 state decisions
How this case has been cited
Cited by 10 later decisions — most recently December 2020
10 state decisions
Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.
Relationships
Relies on 12 Ill. App. 3d 725 - Quincy Trading Post, Inc. v. Department of Revenue · 41 Ill. 2d 154 - Copilevitz v. Department of Revenue · 69 Ill. App. 3d 764 - Country Mutual Insurance v. Aetna Life & Casualty Insurance · Du Page Liquor Store, Inc. v. McKibbin · 11 Ill. 2d 402 - Valier Coal Co. v. Department of Revenue
Most-quoted passages
The sentences later courts lift from this opinion, ranked by how many decisions quote each — the parts of the opinion doing the work. These counts are smaller than the citation total above because most of the 10 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“"b) The answer to the question of whether or not a seller, in computing his Retailers’ Occupation Tax liability, may deduct, from his gross receipts from sales of tangible personal property at retail, amounts charged by him to his customers on account of his payment of transportation or delivery charges in order to secure delivery of the property to such customers, or on account of his incurrence of expense in making such delivery himself, depends not upon the separate billing of such transportation or delivery charges or expense, but upon whether the transportation or delivery charges are included in the selling price of the property that is sold or whether the seller and the buyer contract separately for such transportation or delivery charges by not including such charges in such selling price. c) If such transportation or delivery charges are included in the selling price of the tangible personal property which is sold, the transportation or delivery expense is an element of cost to the seller within the meaning of Section 1 of the Retailers’ Occupation Tax Act, and may not be deducted by the seller in computing his Retailers’ Occupation Tax liability. d) On the other hand, where the seller and the buyer agree upon the transportation or delivery charges separately from the selling price of the tangible personal property which is sold, then the cost of the transportation or delivery service is not a part of the 'selling price’ of the tangible personal property which is sol”
1 later decision quote this exact passage · from the majority“Insofar as situations are not covered by the other provisions of this article and matters concerning title become material the following rules apply: (2) Unless otherwise explicitly agreed title passes to the buyer at the time and place at which the seller completes his performance with reference to the physical delivery of the goods.... (emphasis added) (a) if the contract requires or authorizes the seller to send the goods to the buyer but does not require him to deliver them at destination, title passes to the buyer at the time and place of shipment; ...”
1 later decision quote this exact passage · from the majority
How this case has been treated — in progress
Whether each later court followed, distinguished, criticized, or overruled this decision. The treatment classification (task #35) runs highest-cited cases first and lights up here as it reaches this one.