PRAIRIE TANK & CONSTR. v. DEPT. OF REVENUE

No. 76-313.

49 Ill. App.3d 291 (1977)

364 N.E.2d 963

PRAIRIE TANK & CONSTRUCTION COMPANY, Plaintiff-Appellee, v. THE DEPARTMENT OF REVENUE, Defendant-Appellant.

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

Opinion filed May 13, 1977.


Attorney(s) appearing for the Case

William J. Scott, Attorney General, of Chicago (Bonny Sutker Barezky, Assistant Attorney General, of counsel), for appellant.

Bishop & Crawford, Ltd., of Chicago (Leslie R. Bishop, Larry R. Stivers, and Norman Crawford, of counsel), for appellee.


Affirmed in part, and reversed in part and remanded.

Mr. JUSTICE LORENZ delivered the opinion of the court:

The Department of Revenue (Department) appeals from a judgment in an administrative review action which reversed its order assessing plaintiff $14,481.64 for unpaid use taxes plus interest and penalties. It contends (1) plaintiff's employment of materials in the construction of tanks was a taxable use, and (2) the application of the Use Tax Act (Ill...

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