Ingersoll Milling MacHine Co. v. Department of Revenue

Appellee, Ingersoll Milling Machine Company, an Illinois corporation, filed its complaint in the circuit court of Winnebago County against the Department of Revenue of the State of Illinois, pursuant to the Administrative Review Act, in which it sought the reversal of an administrative decision entered by the Department, making a final assessment for retailer’s occupation taxes against it in the amount of $629.39.

The complaint charged that the assessment of the tax is contrary to the decisions of this court and the rules of the Department of Revenue. The Department, appellant, filed its…