Brennan Cattle Co. v. Jones

In this administrative review action the circuit court of DeKalb County reduced a final assessment of use tax and penalties made by the Department of Revenue against the plaintiff, Brennan Cattle Company. The revenue is involved, and the Department has appealed directly to this court.

The plaintiff is engaged in the business of buying and selling cattle. It buys cattle on the ranges in the western and southern United States, ships them to its yards in Illinois, and then resells them to local farmers and feeders who eventually sell to meat packers. The cattle are held for resale in the…