PRESSED STEEL CAR CO. v. LYONS

No. 33550.

7 Ill.2d 95 (1955)

129 N.E.2d 765

PRESSED STEEL CAR COMPANY, INC., Appellee, v. RICHARD J. LYONS, Director of Revenue, et al., Appellants.

Supreme Court of Illinois.

Rehearing denied November 21, 1955.


Attorney(s) appearing for the Case

LATHAM CASTLE, Attorney General, of Springfield, (WILLIAM C. WINES, and RICHARD L. COOPER, of counsel,) for appellants.

SIDLEY, AUSTIN, BURGESS & SMITH, of Chicago, (KENNETH F. BURGESS, WILLIAM H. AVERY, JR., EMERSON T. CHANDLER, and ARTHUR R. SEDER, of counsel,) for appellee.

ESSINGTON, McKIBBIN, BEEBE & PRATT, and STEVENSON, CONAGHAN, VELDE & HACKBERT, of Chicago, and BROWN, HAY & STEPHENS, of Springfield, (HAMILTON K. BEEBE, ROBERT A. STEPHENS, JR., WALTER H. VELDE, and WILLIAM W. FULLAGAR, of counsel,) amici curiae.


Reversed and remanded.

Mr. JUSTICE SCHAEFER delivered the opinion of the court:

This is the fifth in a series of cases in which we have been asked to pass on the constitutionality of the Illinois Retailers' Occupation Tax Act, (Ill. Rev. Stat. 1953, chap. 120, pars. 440-453,) as applied to sales of various commodities by railroad suppliers to railroads for use outside of Illinois. (See Superior Coal Co. v. Department of Finance, 377 Ill. 282...

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