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DEPT. OF REVENUE v. SHORE LINE PETROLEUM CO.

No. 33643.

7 Ill.2d 186 (1955)

130 N.E.2d 203

THE DEPARTMENT OF REVENUE, Appellant, v. SHORE LINE PETROLEUM COMPANY, Appellee.

Supreme Court of Illinois.

Opinion filed November 23, 1955.

Attorney(s) appearing for the Case

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

Reversed and remanded.

Mr. JUSTICE DAVIS delivered the opinion of the court:

This is an appeal from the judgment of the superior court of Cook County dismissing a complaint for the recovery of penalties arising under the Retailers' Occupation Tax Act. (Ill. Rev. Stat. 1953, chap. 120, pars. 440 et seq.) The case involves a question of revenue and is brought here on direct appeal. Department of Finance v. Goldberg, 370 Ill. 578.

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