Material Service Corp. v. McKibbin

This is an appeal from a decree entered in the circuit court of Cook county. In general it involves the tax liability under the Retailers’ Occupation Tax act (111. Rev. Stat. 1941, chap. 120, par. 440 et seq.) of certain phases of the business of those groups known to the building industry as materialmen and contractors. For a better understanding of the various contentions it is necessary to make reference to the several groups who are parties to the case and the procedure by which they became parties.

In February, 1939, Material Service Corporation and two other corporations filed a…