High Quality Content by WIKIPEDIA articles! Empress Casino Joliet Corporation v. Giannoulias, 231 Ill.2d 62 (2008), is a case from Supreme Court of Illinois in which four casinos challenged a tax imposed by Public Act 94-804. The Act was challenged on the grounds that it was an unconstitutional taking. The Court held categorically that a tax could never be a taking within the meaning of the Fifth Amendment to the Constitution.