PHILCO CORP. v. DEPARTMENT OF REVENUE

Nos. 40497, 40582 cons.

40 Ill.2d 312 (1968)

239 N.E.2d 805

PHILCO CORPORATION et al., Appellants, v. THE DEPARTMENT OF REVENUE, Appellee.

Supreme Court of Illinois.

Rehearing denied September 24, 1968.


Attorney(s) appearing for the Case

HUGH J. DOBBS, of Springfield, and STUART DOBBS, of Carlinville, (GILLESPIE, BURKE & GILLESPIE, STANTON E. HYER, and HYER, GILL & BROWN, all of Rockford, of counsel,) for appellant Philco Corporation.

HALFPENNY, HAHN & RYAN, of Chicago, (HAROLD T. HALFPENNY, JAMES F. FLANAGAN, and MARY M. SHAW, of counsel,) for appellant Rental Equipment Company.

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


Affirmed in part and reversed in part.

Mr. JUSTICE SCHAEFER delivered the opinion of the court:

Each appellant, Philco Corporation (Philco) in No. 40497, and Rental Equipment Company, Inc., (Rental) in No. 40582, objected to Department of Revenue assessments under the Use Tax Act. (Ill. Rev. Stat. 1967, chap. 120, pars. 439.1-439.22.) The circuit court of Sangamon County affirmed the action of the Department in each...

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