Flynn v. Mahin

The plaintiff filed an action for declaratory judgment in the circuit court of Sangamon County. The defendant Director of Revenue answered and both parties filed motions for summary judgment. No evidentiary hearing was held, it having been stipulated that there was no dispute as to the facts raised by the pleadings. The circuit court considered briefs and arguments and allowed the plaintiff’s motion and dismissed the defendant Director’s motion. This appeal followed by the defendant Director of Revenue only.

In brief, the pertinent stipulated facts are as follows. The plaintiff was a certified…