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KOHNSTAMM & CO. v. DEPT. OF REVENUE

No. 33701.

9 Ill.2d 182 (1956)

137 N.E.2d 354

H. KOHNSTAMM & Co., Appellee, v. THE DEPARTMENT OF REVENUE et al., Appellants.

Supreme Court of Illinois.

Opinion filed September 25, 1956.

Attorney(s) appearing for the Case

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

MICHAEL M. PHILLIPS, of Chicago, for appellee.

Reversed and remanded.

Mr. JUSTICE HERSHEY delivered the opinion of the court:

This case involves the taxability under the Illinois Retailers' Occupation Tax Act of one who sells soap and chemicals to laundries. It arose on an action for refund, in which the circuit court of Cook County sustained the taxpayer's claim as to all items borne by it, the remainder being waived here by failure to file a cross appeal. From the judgment for the taxpayer, allowing...

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