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DICK'S VENDING SER. v. DEPT. OF REVENUE

No. 44451.

53 Ill.2d 375 (1972)

293 N.E.2d 129

DICK'S VENDING SERVICE, INC., Appellant, v. THE DEPARTMENT OF REVENUE, Appellee.

Supreme Court of Illinois.

Rehearing denied January 26, 1973.

Attorney(s) appearing for the Case

WALSH & FIELDING, of Chicago, for appellant.

WILLIAM J. SCOTT, Attorney General, of Springfield (FRANCIS T. CROWE, DONALD S. CARNOW and CALVIN C. CAMPBELL, Assistant Attorneys General, of counsel), for appellee.

Reversed and remanded.

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

Plaintiff, Dick's Vending Service, Inc., an Illinois retailer of cigarettes, appeals from the order of the Kane County circuit court affirming the Illinois Department of Revenue's denial of plaintiff's claims for credit (Ill. Rev. Stat. 1969, ch. 120, par. 445) for alleged overpayment of retailers' occupation taxes (Illinois Retailers' Occupation Tax Act, Ill. Rev. Stat...

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