Legal Opinion
Acme Brick & Supply Co. v. Department of Revenue
Appellate Court of Illinois
Decided May 31, 1985No. 84—0406PublishedCited by 9 opinions
1Opinion of the CourtJustice Unverzagt
The plaintiff, Acme Brick and Supply Company (Acme), appeals from the judgment of the circuit court of Lake County which affirmed a decision of the Illinois Department of Revenue (Department), which assessed Acme in the amount of $23,827.64 for overcollection of taxes.
Acme, located in Waukegan, is engaged in the business of selling building supplies to the public. Some of Acme’s sales and deliveries are made in the State of Wisconsin. Acme is registered in Illinois for tax purposes but not in Wisconsin. It is subject to the Illinois Retailers’ Occupation Tax Act (ROTA) (Ill. Rev. Stat. 1979,…
2Cases cited25 opinions
- Bio-Medical Laboratories, Inc. v. TrainorIllinois Supreme Court · 1977
- City of Waukegan v. Pollution Control BoardIllinois Supreme Court · 1974
- Adams v. Jewel Companies, Inc.Illinois Supreme Court · 1976
- Hagerty v. General Motors Corp.Illinois Supreme Court · 1974
- Follett's Illinois Book & Supply Store, Inc. v. IsaacsIllinois Supreme Court · 1963
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3Cited by9 opinions
- Busch v. BatesAppellate Court of Illinois · 2001
- People v. DavisAppellate Court of Illinois · 1989
- Radloff v. Village of West DundeeAppellate Court of Illinois · 1986
- GIS VENTURE v. NovakAppellate Court of Illinois · 2009
- Greenwalt v. Department of RevenueAppellate Court of Illinois · 1990
4 more not listed; retrieve them via the Exa API.