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COLUMBIA QUARRY CO. v. DEP'T OF REVENUE

No. 5-86-0105.

154 Ill. App.3d 129 (1987)

506 N.E.2d 795

COLUMBIA QUARRY COMPANY, Plaintiff-Appellee, v. THE DEPARTMENT OF REVENUE, Defendant-Appellant.

Appellate Court of Illinois — Fifth District.

Opinion filed April 13, 1987.

Attorney(s) appearing for the Case

Neil F. Hartigan, Attorney General, of Springfield (Roma Jones Stewart, Solicitor General, and William D. Frazier, Assistant Attorney General, of Chicago, of counsel), for appellant.

William L. Kasley and Mary Ellyn R. Hogan, both of Peoria, for appellee.

Order affirmed.

PRESIDING JUSTICE KARNS delivered the opinion of the court:

The Department of Revenue of the State of Illinois (the Department) appeals from an order of the circuit court of Monroe County reversing its denial of credit claims in the amount of $44,364.08 for retailers' occupation tax paid by Columbia Quarry Company (plaintiff) with respect to eight separate sales of limestone. The circuit court reversed the rulings of the Department on the basis...

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