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TELETYPE CORP. v. DEPT. OF REVENUE

No. 79-1943.

91 Ill. App.3d 550 (1980)

414 N.E.2d 1138

TELETYPE CORPORATION, Plaintiff-Appellee, v. THE DEPARTMENT OF REVENUE et al., Defendants-Appellants.

Appellate Court of Illinois — First District (4th Division).

Rehearing denied January 23, 1981.

Attorney(s) appearing for the Case

Tyrone C. Fahner, Attorney General, of Chicago (Patricia Rosen, Assistant Attorney General, of counsel), for appellants.

Daniel Nagle, of Chicago, for appellee.

Judgment reversed.

Mr. JUSTICE JOHNSON delivered the opinion of the court:

This is an action seeking to enjoin the Department of Revenue from assessing and collecting $13,219.82 in use tax, penalties and interest from plaintiff, Teletype. Plaintiff paid the disputed tax under protest and sought a refund in the circuit court of Cook County. The case was submitted on stipulated facts, and on September 14, 1979, the trial court held that Teletype's use of photomasks...

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