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NW. STEEL & WIRE CO. v. DEP'T OF REV.

No. 3-82-0806.

120 Ill. App.3d 461 (1983)

458 N.E.2d 168

NORTHWESTERN STEEL AND WIRE COMPANY, Plaintiff-Appellant, v. THE DEPARTMENT OF REVENUE, Defendant-Appellee.

Appellate Court of Illinois — Third District.

Opinion filed December 21, 1983.

Attorney(s) appearing for the Case

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

Neil F. Hartigan, Attorney General, of Springfield (Rosalyn Kaplan, Assistant Attorney General, of counsel), for appellee.

Judgment affirmed.

JUSTICE BARRY delivered the opinion of the court:

Northwestern Steel and Wire Company appeals from a judgment of the circuit court of Whiteside County in favor of the Department of Revenue of the State of Illinois entered in an administrative review proceeding in which Northwestern challenged the amount of tax applicable to gaseous oxygen supplied by Union Carbide to Northwestern's steel mill in Sterling, Illinois.

In 1971 Northwestern...

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