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TRI-AMERICA OIL CO. v. DEP'T OF REVENUE

No. 81-950.

117 Ill. App.3d 774 (1982)

454 N.E.2d 1

TRI-AMERICA OIL COMPANY, Plaintiff-Appellee, v. THE DEPARTMENT OF REVENUE et al., Defendants-Appellants.

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

Rehearing denied September 13, 1983.

Attorney(s) appearing for the Case

Tyrone C. Fahner, Attorney General, of Springfield (Kathleen M. Lien, Assistant Attorney General, of counsel), for appellants.

Berkson, Gorov & Levin, Ltd., of Chicago (Arthur M. Gorov and Norman N. Berkson, of counsel), for appellee.

Reversed and remanded.

JUSTICE WILSON delivered the opinion of the court:

Plaintiff filed a complaint for administrative review in the circuit court seeking to set aside an assessment of taxes judged by defendants as due under the Retailers' Occupation Tax Act (Ill. Rev. Stat. 1981, ch. 120, par. 440 et seq.) and the Municipal Retailers' Occupation Tax Act (Ill. Rev. Stat. 1981, ch. 24, par. 8-11-1 et seq.) (hereinafter both referred to as the...

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