Caterpillar Tractor Co. v. Department of Revenue

The Department of Revenue of the State of Illinois taxed Caterpillar Tractor Company in four separate transactions under the Illinois Use Tax Act (Ill. Rev. Stat. 1961, chap. 120, par. 439.1 et seq.). Caterpillar obtained an injunction setting aside the tax money in a protest fund pending the outcome of this litigation. Caterpillar then filed a claim for credit with the Department of Revenue, and, after denial of its claim, filed an administrative review action in the circuit court of Cook County which cause was later transferred to Tazewell County. The circuit court of Tazewell County…