MATERIAL SERV. CORP. v. HOLLINGSWORTH

Nos. 32795, 32796.

415 Ill. 284 (1953)

112 N.E.2d 703

MATERIAL SERVICE CORPORATION et al., Appellees, v. M.H. HOLLINGSWORTH, Director of Finance, et al., Appellants. — CHICAGO FIRE BRICK CO. et al., Appellees, v. Same Appellants.

Supreme Court of Illinois.

Opinion filed May 20, 1953.


Attorney(s) appearing for the Case

LATHAM CASTLE, Attorney General, of Springfield, (WILLIAM C. WINES, RAYMOND S. SARNOW, RICHARD L. COOPER, and A. ZOLA GROVES, of counsel,) for appellants.

SCHRADZKE, GOULD, RATNER & BURTON, of Chicago, (BENJAMIN Z. GOULD, and GERALD RATNER, of counsel,) for appellees Material Service Corp. et al.; TURNER, HUNT & DE BOLT, of Chicago, (MURRAY B. WOOLLEY, of counsel,) for appellees Chicago Fire Brick Co. et al.; DAVID, FAINMAN & ABRAHAMS, (SIGMUND W. DAVID, and JAMES J. GLASSNER, of counsel,) for certain contractors, appellees; SIDLEY, AUSTIN, BURGESS & SMITH, WILSON & McILVAINE, and KNAPP, CUSHING, HERSHBERGER & STEVENSON, all of Chicago, (WILLIAM H. AVERY, JR., R. CORWINE STEVENSON, CLARENCE E. FOX, EMERSON T. CHANDLER, JR., and KENT CHANDLER, JR., of counsel,) amici curiae.


Orders affirmed.

Mr. CHIEF JUSTICE SCHAEFER delivered the opinion of the court:

The principal question in each of these cases concerns the applicability of the retailers' occupation tax to persons selling building supplies and materials to contractors who retransfer such property as an incident to the services they render, and is controlled by our decision in Burrows Co. v. Hollingsworth, ante, p. 202.

These appeals are from two orders...

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