Marshall & Huschart Machinery Co. v. Department of Revenue

Plaintiff, Marshall & Huschart Machinery Co., appeals from a judgment of the circuit court of Cook County affirming an assessment of a retailers occupation tax deficiency. Plaintiff had protested pursuant to receipt of a notice of proposed assessment of such deficiency, and had a hearing before the Department of Revenue. Final assessment was entered upon the conclusion of such hearing, and appeal was taken to the circuit court which affirmed the assessment. The revenue being involved, the cause comes directly to this court on appeal.

Plaintiffs, prior to 1946, bought machine tools from…