1. Home
  2. Browse Decisions
  3. Ill.2d
  4. 32 Ill.2d
  5. 32 Ill.2d 377 (1965)
 

CATERPILLAR TRACTOR CO. v. REVENUE DEPT.

No. 38857.

32 Ill.2d 377 (1965)

205 N.E.2d 447

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

Supreme Court of Illinois.

Opinion filed March 18, 1965.

Attorney(s) appearing for the Case

McDERMOTT, WILL & EMERY, of Chicago, (HAMILTON SMITH and FRANK J. UVENA, of counsel,) for appellant.

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

Judgment affirmed.

Mr. JUSTICE HOUSE delivered the opinion of the court:

The question presented is whether there is liability for a tax under the Use Tax Act upon a repeat order from a supplier of special order machinery, where the seller had originally designed and produced a special tool while primarily engaged in a service occupation.

An administrative review proceeding was filed by plaintiff, Caterpillar Tractor Co., in the circuit court of Tazewell...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases