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INTERNATIONAL-STANLEY CORP. v. DEPT. OF REVENUE

No. 61008.

40 Ill. App.3d 397 (1976)

352 N.E.2d 272

INTERNATIONAL-STANLEY CORP., Plaintiff-Appellee, Cross-Appellant, v. THE DEPARTMENT OF REVENUE et al., Defendants-Appellants, Cross-Appellees.

Appellate Court of Illinois — First District (1st Division).

Opinion filed July 6, 1976.

Attorney(s) appearing for the Case

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

Paul A. Teschner, of Teschner Professional Corporation, of Chicago, for appellee.

Reversed and remanded.

Mr. PRESIDING JUSTICE GOLDBERG delivered the opinion of the court:

International-Stanley Corporation (plaintiff) paid certain assessments to the Illinois Department of Revenue (defendant), under protest. (Ill. Rev. Stat. 1975, ch. 127, par. 172.) The assessments related to the Retailers' Occupation Tax Act (Ill. Rev. Stat. 1975, ch. 120, par. 440 et seq.) and the Use Tax Act (Ill. Rev. Stat. 1975, ch. 120, par. 439.1 et seq...

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