Trans-Air Corp. v. Department of Revenue

This is an appeal by the Illinois Department of Revenue from the judgment' of the circuit court of Lake County reversing an assessment for use tax made by the Department in the amount of $9,691.

The taxpayer, Trans-Air Corporation, is a dealer in aircraft. It was assessed a use tax of $9,691 in connection with the acquisition and use of several airplanes, only one of which was new, the others, according to the taxpayer, being trade-ins from individuals. It is claimed by the Department of Revenue that these planes were not held in the taxpayer’s inventory of goods for sale but were primarily…