Material Service Corp. v. Issacs

In 1939 certain vendors of building material brought suit in the circuit court of Cook County to restrain State officials from enforcing the Retailers’ Occupation Tax Act against them. The suit was consolidated with a similar one brought by building contractors to whom such materials were sold. A decree was entered adjudging that neither occupation was within the act, and collection of the tax was enjoined. On appeal by the defendant State officials the decree was affirmed in these respects in Material Service Corp. v. McKibbin, 380 Ill. 226.

After our decision in Lyon & Sons Lumber and Mfg.…