DEARBORN WHOLESALE GROCERS, INC. v. WHITLER

No. 52515.

82 Ill.2d 471 (1980)

413 N.E.2d 370

DEARBORN WHOLESALE GROCERS, INC., Appellant, v. ROBERT M. WHITLER, Director of Revenue, Appellee.

Supreme Court of Illinois.

Opinion filed November 18, 1980.


Attorney(s) appearing for the Case

Robert R. Tepper, Martin J. Friedman and Mitchell H. Macknin, of Chicago (Rosenthal & Schanfield, of counsel), for appellant.

William J. Scott, Attorney General, of Springfield (George H. Klumpner, Assistant Attorney General, of counsel), for appellee.

Harold T. Halfpenny, James F. Flanagan, Louis R. Marchese and Michael T. Reid, of Chicago (Halfpenny, Hahn & Roche, of counsel), for amicus curiae Illinois Wholesaler-Distributors Association.

John M. Cannon and Susan W. Wanat, of Mid America Legal Foundation, of Chicago, for amici curiae Chicago Association of Commerce and Industry et al.


Appellate court reversed; circuit court affirmed.

MR. JUSTICE WARD delivered the opinion of the court:

The plaintiff, Dearborn Wholesale Grocers, Inc., filed a complaint for administrative review in the circuit court of Cook County against the defendant, Robert M. Whitler, Director of the Department of Revenue (the Department), to set aside an assessment of taxes claimed to be due under the Retailers' Occupation Tax Act (Ill. Rev. Stat. 1979, ch. 120, par...

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