LeTOURNEAU R.R. SERV. v. DEP'T OF REV.

No. 4-84-0854.

134 Ill. App.3d 638 (1985)

481 N.E.2d 864

LeTOURNEAU RAILROAD SERVICES, INC., Plaintiff-Appellant, v. THE DEPARTMENT OF REVENUE, Defendant-Appellee.

Appellate Court of Illinois — Fourth District.

Rehearing denied August 7, 1985.


Attorney(s) appearing for the Case

John L. Swartz, of Giffin, Winning, Lindner, Cohen & Bodewes, P.C., of Springfield, for appellant.

Neil F. Hartigan, Attorney General, of Springfield (Jill Wine-Banks, Solicitor General, and Rita M. Novak, Assistant Attorney General, of Chicago, of counsel), for appellee.


Judgment affirmed.

JUSTICE TRAPP delivered the opinion of the court:

LeTourneau Railroad Services, Inc., plaintiff, filed claims for the refund of taxes paid pursuant to the Retailers' Occupation Tax Act (Ill. Rev. Stat. 1983, ch. 120, par. 440 et seq.) and Municipal Retailers' Occupation Tax Act (Ill. Rev. Stat. 1983, ch. 24, par. 8-11-1 et seq.). The refund was sought on the theory that the taxes had been erroneously collected and that the...

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