NAGEL v. WAGNER

No. 2-96-0144.

675 N.E.2d 233 (1996)

285 Ill. App.3d 908

221 Ill.Dec. 326

Bruce NAGEL, d/b/a Nagel Trucking, et al., Plaintiffs-Appellants, v. Raymond T. WAGNER, Jr., Director of Revenue, et al., Defendants-Appellees.

Appellate Court of Illinois, Second District.

December 30, 1996.


Attorney(s) appearing for the Case

Kurt E. Vragel, Jr., Glenview, IL, for Bruce Nagel, d/b/a Nagel Trucking, Nagel Trucking & Materials, Inc.

James E. Ryan, Attorney General, State of Illinois, Barbara A. Preiner, Solicitor General, Claudia E. Sainsot, Assistant Attorney General, Chicago, IL, for Department of Revenue, Kenneth Zehnder Director, Dept. of Revenue.


Justice THOMAS delivered the opinion of the court:

Plaintiffs, Bruce Nagel, d/b/a Nagel Trucking, and Nagel Trucking and Materials, Inc., appeal the trial court's judgment affirming the decision of defendant the Department of Revenue (the Department), which determined that both the materials plaintiffs transported and certain transportation charges plaintiffs levied were subject to the retailers' occupation tax (the ROT). The issue on appeal is whether the trial court...

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