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MATERIAL SERVICE CORP. v. ISSACS

No. 37089.

25 Ill.2d 137 (1962)

183 N.E.2d 164

MATERIAL SERVICE CORPORATION et al., Appellants, v. THEODORE J. ISSACS, Director of Revenue et al., Appellees.

Supreme Court of Illinois.

Opinion filed June 6, 1962.

Attorney(s) appearing for the Case

TURNER, HUNT & WOOLLEY, of Chicago, (FREDERICK W. TURNER, JR., MANLY K. HUNT and MURRAY B. WOOLLEY, of counsel,) for certain appellants, and SCHRADZKE, GOULD & RATNER, of Chicago, (BENJAMIN Z. GOULD and GERALD RATNER, of counsel,) for other appellants.

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

Order affirmed.

Mr. JUSTICE KLINGBIEL delivered the opinion of the court:

In 1939 certain vendors of building material brought suit in the circuit court of Cook County to restrain State officials from enforcing the Retailers' Occupation Tax Act against them. The suit was consolidated with a similar one brought by building contractors to whom such materials were sold. A decree was entered adjudging that neither occupation was within the act, and collection...

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