Sinclair Refining Co. v. Department of Revenue

Plaintiff, Sinclair Refining Company (now Atlantic Richfield Company), filed its complaint under the Administrative Review Act (Ill. Rev. Stat. 1969, ch. 110, par. 264 et seq.) seeking reversal of the administrative decision of defendant, Department of Revenue, holding plaintiff liable for additional taxes, and penalties, under the Retailers’ Occupation Tax Act. (Ill. Rev. Stat. 1969, ch. 120, par. 440 et seq.) The circuit court of Cook County reversed the decision of the defendant, and defendant appeals directly to this court because the revenue and constitutional questions are involved.…