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BOYE NEEDLE CO. v. DEPT. OF REVENUE

No. 42671.

45 Ill.2d 484 (1970)

259 N.E.2d 278

THE BOYE NEEDLE COMPANY, Appellant, v. THE DEPARTMENT OF REVENUE et al., Appellees.

Supreme Court of Illinois.

Opinion filed May 27, 1970.

Attorney(s) appearing for the Case

PAUL A. TESCHNER and ROBERT C. BONGES, both of Chicago, (POPE, BALLARD, KENNEDY, SHEPARD & FOWLE, of counsel,) for appellant.

WILLIAM J. SCOTT, Attorney General, of Springfield, (FRANCIS T. CROWE, HERMAN TAVINS, and A. ZOLA GROVES, Assistant Attorneys General, of counsel,) for appellees.

Reversed and remanded.

Mr. CHIEF JUSTICE UNDERWOOD delivered the opinion of the court:

Plaintiff challenges the validity of tax assessments levied under the Use Tax Act. (Ill. Rev. Stat. 1967, ch. 120, pars. 439.1 et seq.) The Cook County circuit court dismissed plaintiff's complaint, and vacated its temporary injunction whereby the contested tax payments had been retained by the Department of Revenue in the protest fund. The appeal is brought directly...

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