AMERICAN DISTILLING v. DEPT. OF REVENUE

No. 76-1282.

368 N.E.2d 541 (1977)

53 Ill. App.3d 42

10 Ill.Dec. 946

The AMERICAN DISTILLING COMPANY, a corporation, Plaintiff-Appellant, v. DEPARTMENT OF REVENUE, State of Illinois, Defendant-Appellee.

Appellate Court of Illinois, First District, Fourth Division.

September 15, 1977.


Attorney(s) appearing for the Case

Richard J. Short, Chicago (Hofheimer, Gartlir, Gottlieb & Gross, New York City, of counsel), for plaintiff-appellant.

William J. Scott, Atty. Gen. (Imelda R. Terrazino, Asst. Atty. Gen., of counsel), for defendant-appellee.


DIERINGER, Presiding Justice.

This is an appeal from the circuit court of Cook County. This action was originally brought under the Administrative Review Act (Ill.Rev.Stat.1975, Ch. 110, § 264 et seq.), to review two final assessments of the Illinois Department of Revenue which assessed the plaintiff a total of $376,435.66 under the Illinois Use Tax Act (Ill.Rev.Stat. 1975, Ch. 120, § 439.2), in connection with the plaintiff's purchases of new barrels...

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