BRENNAN CATTLE CO. v. JONES

No. 41222.

41 Ill.2d 260 (1968)

242 N.E.2d 192

BRENNAN CATTLE COMPANY, Appellee, v. THEODORE A. JONES, Director of Revenue, Appellant.

Supreme Court of Illinois.

Opinion filed November 22, 1968.


Attorney(s) appearing for the Case

WILLIAM G. CLARK, Attorney General, of Springfield, (JOHN J. O'TOOLE and ROBERT F. NIX, Assistant Attorneys General, of counsel,) for appellant.

EDWARD M. GERRITY, of Sycamore, for appellee.


Reversed and remanded.

Mr. JUSTICE UNDERWOOD delivered the opinion of the court:

In this administrative review action the circuit court of DeKalb County reduced a final assessment of use tax and penalties made by the Department of Revenue against the plaintiff, Brennan Cattle Company. The revenue is involved, and the Department has appealed directly to this court.

The plaintiff is engaged in the business of buying and selling cattle. It buys cattle...

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