Federal-Bryant Machinery Co. v. Department of Revenue

The plaintiff, Federal-Bryant Machinery Company, appeals directly to this court from a judgment of the circuit court of Cook County in an action under the Administrative Review Act. (Ill. Rev. Stat. 1967, chap, 110, pars. 264-279.) The action was brought to review those aspects of an administrative determination of the Department of Revenue which were adverse to the plaintiff with respect to a deficiency assessment under the Retailers’ Occupation Tax Act covering the period April 1, 1951, to August 31, 1954, inclusive.

The plaintiff is an Illinois corporation with offices in Chicago. It has…