American Distilling Co. v. Department of Revenue

Mr. PRESIDING JUSTICE DIERINGER

delivered the opinion of the court:

This is an appeal from the circuit court of Cook County. This action was originally brought under the Administrative Review Act (Ill. Rev. Stat. 1975, ch. 110, par. 264 et seq.), to review two final assessments of the Illinois Department of Revenue which assessed the plaintiff a total of *376,435.66 under the Illinois Use Tax Act (Ill. Rev. Stat. 1975, ch. 120, par. 439.2), in connection with the plaintiff’s purchases of new barrels employed in the production and aging of bourbon whiskey.

The issues presented for review are: (1)…