SINCLAIR REFINING CO. v. DEPT. OF REVENUE

No. 43400.

50 Ill.2d 201 (1971)

277 N.E.2d 858

SINCLAIR REFINING COMPANY, Appellee, v. THE DEPARTMENT OF REVENUE, Appellant.

Supreme Court of Illinois.

Rehearing denied January 27, 1972.


Attorney(s) appearing for the Case

WILLIAM J. SCOTT, Attorney General, of Springfield, (FRANCIS T. CROWE and SAMUEL E. HIRSCH, Assistant Attorneys General, of counsel,) for appellant.

LORD, BISSELL & BROOK, of Chicago, (WILLIAM H. HILLIER and EDWARD M. GRABILL, JR., of counsel,) for appellee.


Reversed and remanded.

Mr. JUSTICE GOLDENHERSH delivered the opinion of the court:

Plaintiff, Sinclair Refining Company (now Atlantic Richfield Company), filed its complaint under the Administrative Review Act (Ill. Rev. Stat. 1969, ch. 110, par. 264 et seq.) seeking reversal of the administrative decision of defendant, Department of Revenue, holding plaintiff liable for additional taxes, and penalties, under the Retailers' Occupation Tax Act. (Ill...

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