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CATERPILLAR TRACTOR v. DEPT. REVENUE

No. 38091.

29 Ill.2d 564 (1963)

194 N.E.2d 257

CATERPILLAR TRACTOR CO., Appellee, v. THE DEPARTMENT OF REVENUE, Appellant.

Supreme Court of Illinois.

Opinion filed November 26, 1963.

Attorney(s) appearing for the Case

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

McDERMOTT, WILL & EMERY, of Chicago, (HAMILTON SMITH, of counsel,) for appellee.

Judgment affirmed.

Mr. JUSTICE UNDERWOOD delivered the opinion of the court:

The Department of Revenue of the State of Illinois taxed Caterpillar Tractor Company in four separate transactions under the Illinois Use Tax Act (Ill. Rev. Stat. 1961, chap. 120, par. 439.1 et seq.). Caterpillar obtained an injunction setting aside the tax money in a protest fund pending the outcome of this litigation. Caterpillar then filed a claim for credit with the Department...

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