SPAGAT v. MAHIN

No. 44176.

50 Ill.2d 183 (1971)

277 N.E.2d 834

MARTIN SPAGAT et al., Appellees, v. GEORGE MAHIN, Director of Revenue, et al., Appellants.

Supreme Court of Illinois.

Rehearing denied January 27, 1972.


Attorney(s) appearing for the Case

WILLIAM J. SCOTT, Attorney General, and JOSEPH O. RUBINELLI, Special Assistant Attorney General, both of Chicago, (FRANCIS T. CROWE and CALVIN C. CAMPBELL, Assistant Attorneys General, of counsel,) for appellants.

EDWARD A. BERMAN and SCHLIFKIN & BERMAN, both of Chicago, for appellees Martin Spagat et al.

BENJAMIN CRANE and CRANE AND KRAVETS, both of Chicago, for appellees Polk Bros., Inc. et al.


Judgment reversed.

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

Plaintiff Spagat purchased wall-to-wall carpeting from plaintiff Polk Bros., Inc. at a price of $607.65 and was charged an additional $30.38 as tax pursuant to the Use Tax Act (Ill. Rev. Stat. 1967, ch. 120, pars. 439.2 et seq.) A charge of $120.33 for installation was not subjected to any tax.

Plaintiffs, each suing individually and on behalf of all

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