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ILL. CEREAL MILLS, INC. v. DEP'T OF REVENUE

No. 56776.

99 Ill.2d 9 (1983)

457 N.E.2d 385

ILLINOIS CEREAL MILLS, INC., Appellant, v. THE DEPARTMENT OF REVENUE, Appellee.

Supreme Court of Illinois.

Opinion filed December 1, 1983.

Attorney(s) appearing for the Case

McDermott, Will & Emery, of Chicago (Hamilton Smith and John J. Jawor, of counsel), for appellant.

Tyrone C. Fahner and Neil F. Hartigan, Attorneys General, of Springfield (Paul J. Bargiel and Patricia Rosen, Special Assistant Attorneys General, of counsel), for appellee.

James F. Flanagan, George W. Keeley, Louis R. Marchese, and Michael T. Reid, of Halfpenny, Hahn & Roche, of Chicago, for amicus curiae Illinois Wholesaler-Distributors Association.

Charles G. Chester and Nicholas J. Nedeau, of Martin, Craig, Chester & Sonnenschein, of Chicago, for amicus curiae Illinois Soft Drink Association, Inc.

Appellate court reversed; circuit court affirmed.

JUSTICE WARD delivered the opinion of the court:

The plaintiff, Illinois Cereal Mills, filed a complaint against the defendant, the Department of Revenue (Department), for administrative review in the circuit court of Edgar County, to set aside an assessment of taxes, penalties and interest of $67,135.05 under the Retailers' Occupation Tax Act (Ill. Rev. Stat. 1979, ch. 120, par. 440 et seq.), the Municipal...

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