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INTERNAT'L BUS. MACH. CORP. v. REV. DEPT.

No. 37140.

25 Ill.2d 503 (1962)

185 N.E.2d 257

INTERNATIONAL BUSINESS MACHINES CORPORATION et al., Appellees, v. THE DEPARTMENT OF REVENUE, Appellant.

Supreme Court of Illinois.

Opinion filed September 28, 1962.

Attorney(s) appearing for the Case

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

ADAMS, WILLIAMSON & TURNEY, of Chicago, (JACK A. WILLIAMSON and RUSSELL J. TURNEY, of counsel,) for appellees.

Decree affirmed.

Mr. JUSTICE HERSHEY delivered the opinion of the court:

This is an appeal from a decree of the circuit court of Cook County entered in a proceeding under the Administrative Review Act reversing an administrative decision of the Department of Revenue which had denied plaintiff's claims for credit and refund under the Retailers' Occupation Tax Act. We have jurisdiction on direct appeal since the trial court expressly held unconstitutional a...

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