American Optical Co. v. Nudelman

The question presented is whether wholesale opticians who manufacture and deliver optical supplies upon prescriptions and orders from optometrists and oculists, are required to pay the Retailers’ Occupation tax upon such sales. The question arises upon the complaint of the American Optical Company and sixteen other plaintiffs who secured a permanent injunction in the circuit court of Sangamon county against the Director of Finance and the State Treasurer restraining the collection of such taxes. The plaintiffs were also allowed recovery of all sums previously paid under protest. The case was…