MATERIAL SERVICE CORP. v. DEPT. OF REVENUE

No. 80-2966.

105 Ill. App.3d 74 (1982)

434 N.E.2d 763

MATERIAL SERVICE CORPORATION, Plaintiff-Appellee and Cross-Appellant, v. THE DEPARTMENT OF REVENUE, Defendant-Appellant and Cross-Appellee.

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

Supplemental opinion filed on denial of rehearing April 23, 1982.


Attorney(s) appearing for the Case

Tyrone Fahner, Attorney General, of Chicago (Russell C. Grimes, Jr., Assistant Attorney General, of counsel), for appellant.

Richard R. Elledge, of Gould & Ratner, of Chicago, for appellee.


Judgment reversed.

JUSTICE MEJDA delivered the opinion of the court:

An assessment of $25,301.58, including penalties and interest, covering the period from July 1973 through December 1976, was made by the Department of Revenue of the State of Illinois (Department) against plaintiff, Material Service Corporation, under the Retailers' Occupation Tax Act. (Ill. Rev. Stat. 1979, ch. 120, par. 440 et seq.) On administrative review the circuit court of Cook...

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