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HEMMER v. DEPT. OF REVENUE

Nos. 41263, 41307 cons.

41 Ill.2d 273 (1968)

242 N.E.2d 196

CHARLES F. HEMMER, d/b/a Hemmer Feed & Farm Service, Appellee, v. THE DEPARTMENT OF REVENUE, Appellant. — DELEVAN CO-OPERATIVE ELEVATOR COMPANY, Appellee, v. THE DEPARTMENT 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 the appellant.

JORDAN A. FIFIELD, of Peoria, (JOHN A. GORMAN, of counsel,) for appellees.

Judgments affirmed.

Mr. JUSTICE UNDERWOOD delivered the opinion of the court:

The Department of Revenue's final assessment of retailer's occupation tax on the plaintiffs' sale of certain feed additives was reversed on administrative review by the circuit courts of Stark and Tazewell Counties. The two cases were consolidated in the departmental hearing and on appeal, as the questions of law and fact are identical in each case except for the amounts of the assessments...

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