MERIT CHEVROLET, INC. v. REVENUE DEPT.

No. 39129.

33 Ill.2d 207 (1965)

210 N.E.2d 470

MERIT CHEVROLET, INC., Appellee, v. THE DEPARTMENT OF REVENUE, Appellant.

Supreme Court of Illinois.

Opinion filed September 28, 1965.


Attorney(s) appearing for the Case

WILLIAM G. CLARK, Attorney General, of Springfield, (RICHARD A. MICHAEL, A. ZOLA GROVES, and JOHN J. O'TOOLE, Assistant Attorneys General, of counsel,) for appellant.

NED LANGER, of Chicago, for appellee.


Judgment reversed and prior judgment reinstated.

Mr. JUSTICE SOLFISBURG delivered the opinion of the court:

The plaintiff, Merit Chevrolet, Inc., filed an action for administrative review in the circuit court of Du Page County contesting a final tax assessment for retailers' occupation tax levied by the Department of Revenue. That court transferred the cause to the circuit court of Cook County which affirmed the findings and decision of the hearing officer...

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