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VALIER COAL CO. v. DEPT. OF REVENUE

No. 34293.

11 Ill.2d 402 (1957)

143 N.E.2d 35

VALIER COAL COMPANY, Appellant, v. THE DEPARTMENT OF REVENUE, Appellee.

Supreme Court of Illinois.

Opinion filed May 23, 1957.

Attorney(s) appearing for the Case

WALTER McFARLAND, C.W. KROHL, and J.I. SHIELDS, all of Chicago, (ELDON MARTIN, of counsel,) for appellant.

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

Judgment reversed.

Mr. JUSTICE BRISTOW delivered the opinion of the court:

Plaintiff, Valier Coal Company, instituted proceedings in the circuit court of Cook County under the Administrative Review Act to review a retailer's occupation tax assessment of $90,093.83 by defendant Department of Revenue. The court confirmed the action of the Department of Revenue and entered judgment against plaintiff in the amount of the assessment, from which judgment plaintiff...

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