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GONZALES v. DEPT. OF REVENUE

Nos. 61171, 61369 cons.

38 Ill. App.3d 1047 (1976)

350 N.E.2d 84

JOHN L. GONZALES, Plaintiff-Appellee, Cross-Appellant, v. THE DEPARTMENT OF REVENUE, Defendant-Appellant, Cross-Appellee.

Appellate Court of Illinois — First District (5th Division).

Opinion filed May 28, 1976.

Attorney(s) appearing for the Case

William J. Scott, Attorney General, of Chicago (Patricia Rosen, Assistant Attorney General, of counsel), for appellant.

Louis V. Kiefor, of Calumet City, for appellee.

Affirmed in part and reversed in part.

Mr. JUSTICE SULLIVAN delivered the opinion of the court:

In this appeal, brought pursuant to the provisions of the Administrative Review Act (Ill. Rev. Stat. 1973, ch. 110, par. 264 et seq.), plaintiff challenges the enforcement of section 9c of the Illinois Cigarette Tax Act (the Act) (Ill. Rev. Stat. 1973, ch. 120, par. 453.9c), which prohibits inter alia the transportation into Illinois of more than 2...

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