RICHARD'S TIRE CO. v. ZEHNDER

No. 2-96-1406.

692 N.E.2d 360 (1998)

295 Ill. App.3d 48

229 Ill.Dec. 587

RICHARD'S TIRE COMPANY, Plaintiff-Appellee, v. Kenneth E. ZEHNDER, as Director of Revenue, et al., Defendants-Appellants.

Appellate Court of Illinois, Second District.

March 6, 1998.


Attorney(s) appearing for the Case

James E. Ryan, Atty. Gen., Brian F. Barov, Asst. Atty. Gen., Barbara A. Preiner, Sol. Gen., John P. Schmidt, Asst. Atty. Gen., Chicago, for Department of Revenue, Kenneth E. Zehnder.

Norman H. Racine, Sycamore, for Richard's Tire Co.


Justice HUTCHINSON delivered the opinion of the court:

Defendants, the Department of Revenue (the Department) and Kenneth E. Zehnder, Director of Revenue (Zehnder), appeal from an order of the trial court upon administrative review reversing defendants' decision that plaintiff, Richard's Tire Company, is liable to pay taxes on certain machinery and equipment plaintiff used in the process of manufacturing retread tires. The trial court held that defendants' final administrative...

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