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LAKE VIEW ME. GAR., INC. v. DEP'T OF REV.

No. 5-83-0495.

123 Ill. App.3d 120 (1984)

462 N.E.2d 1000

LAKE VIEW MEMORIAL GARDENS, INC., Plaintiff-Appellee, v. THE DEPARTMENT OF REVENUE, Defendant-Appellant.

Appellate Court of Illinois — Fifth District.

Opinion filed April 17, 1984.

Attorney(s) appearing for the Case

Neil F. Hartigan, Attorney General, of Springfield (Imelda R. Terrazino, Assistant Attorney General, of counsel), for appellant.

Robert L. Jennings, of Jennings, Tedesco, Flynn & Guymon, of Belleville, for appellee.

Judgment reversed.

JUSTICE JONES delivered the opinion of the court:

Plaintiff, Lake View Memorial Gardens, Inc. (Lake View), brought the instant action for administrative review of a decision by the Illinois Department of Revenue (Department) that Lake View was liable for retailers' occupation tax (see Ill. Rev. Stat. 1981, ch. 120, par. 440 et seq.) on its sales of burial vaults. The trial court reversed the Department's decision, finding that the...

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