AMERICAN CAN CO. v. DEPT. OF REVENUE

No. 43003.

47 Ill.2d 531 (1971)

267 N.E.2d 657

AMERICAN CAN COMPANY, Appellee, v. THE DEPARTMENT OF REVENUE, Appellant.

Supreme Court of Illinois.

Modified on denial of rehearing, March 31, 1971.


Attorney(s) appearing for the Case

WILLIAM J. SCOTT, Attorney General, of Springfield, (FRANCIS T. CROWE, MORRIS S. BROMBERG and HERMAN R. TAVINS, Assistant Attorneys General, of counsel,) for appellant.

ARVEY, HODES & MANTYNBAND, of Chicago, (HERMAN SMITH, of counsel,) for appellee.


Reversed and remanded.

Mr. JUSTICE WARD delivered the opinion of the court:

The defendant, the Department of Revenue of the State of Illinois (hereafter, the Department) has appealed from the judgment of the circuit court of Cook County which sustained the objection of the plaintiff, the American Can Company (hereafter, American) to an assessment by the Department under the Use Tax Act. (Ill. Rev. Stat. 1969, ch. 120, pars. 439.1 through 439.22.) The circuit...

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