REVENUE DEPT. v. BARDING

Nos. 39248-249 cons.

33 Ill.2d 235 (1965)

210 N.E.2d 475

DEPARTMENT OF REVENUE, Appellee, v. RALPH BARDING, d/b/a BARDING USED CARS, Appellant. — SAME APPELLEE v. BARDING TRAILER SALES, INC., Appellant.

Supreme Court of Illinois.

Opinion filed September 28, 1965.


Attorney(s) appearing for the Case

MICHAEL M. PHILLIPS, of Chicago, for appellants.

WILLIAM G. CLARK, Attorney General, of Springfield, (JOSEPH A. LONDRIGAN and GEORGE W. SCHWANER, JR., Assistant Attorneys General, of counsel,) for appellee.


Affirmed as modified.

Mr. JUSTICE UNDERWOOD delivered the opinion of the court:

These are consolidated appeals from judgments of the circuit court of Macon County finding defendant taxpayers, appellants here, indebted to the State of Illinois for retailers' occupation taxes, with interest at 5% per annum from May 15, 1952. The revenue is involved, conferring jurisdiction upon this court by direct appeal. Defendant taxpayers have elected to confine their briefs...

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