Streator Brick Systems, Inc. v. Department of Revenue

This is an appeal from an order of the circuit court of La Salle County which dismissed an action for administrative review of a decision of the Illinois Department of Revenue which assessed the plaintiff, Streator Brick Systems, Inc., with certain tax liability. The administrative review action was dismissed on the ground that the circuit court lacked jurisdiction.

As briefly as possible the factual prelude which resulted in this appeal is as follows. The plaintiff acquired the assets of the Hydraulic Press Brick Company which manufactured bricks at Streator and Sparland, Illinois. When the…