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G.S. LYON & SONS LUMBER AND MFG. CO. v. REVENUE DEPT.

No. 36298.

23 Ill.2d 180 (1961)

177 N.E.2d 316

G.S. LYON & SONS LUMBER AND MANUFACTURING COMPANY, Appellee, v. THE DEPARTMENT OF REVENUE, Appellant.

Supreme Court of Illinois.

Rehearing denied September 22, 1961.

Attorney(s) appearing for the Case

WILLIAM G. CLARK, Attorney General, of Springfield, (WILLIAM C. WINES, RAYMOND S. SARNOW and A. ZOLA GROVES, Assistant Attorneys General, of counsel,) for appellant.

GIFFIN, WINNING, LINDNER & NEWKIRK, of Springfield, and WEBBER, WEBBER & WELSH, of Decatur, (JAMES M. WINNING, of counsel,) for appellee.

Reversed and remanded.

Mr. JUSTICE KLINGBIEL delivered the opinion of the court:

The Department of Revenue assessed taxes under the Retailers' Occupation Tax Act and related statutes against G.S. Lyon & Sons Lumber and Manufacturing Company, measured by its sales of building materials to real-estate developers or speculative builders. Contending that such sales are not within the statute, the company filed a complaint in the circuit court of Macon County...

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