Berwyn Lumber Co. v. Korshak

The Berwyn Lumber Company and others filed suit in the circuit court of Cook County to enjoin the collection of certain retailers’ occupation taxes. From a decree granting the injunction the Director of Revenue and the other defendants appeal directly to this court, the revenue being involved.

The lumber company sells building materials to contractors. The materials involved here are used by contractors in doing construction work for the Chicago Housing Authority and other organizations exempt under the act. Section 4 of the Department’s Rule 15 purports to exclude such sales in computing the…