Baumgardt v. Isaacs

The plaintiffs, thirty-seven machine tool manufacturers operating in the Rockford area, filed a complaint in the circuit court of Winnebago County for a declaratory judgment and injunction against Theodore J. Isaacs as Director of the Department of Revenue and Francis Lorenz as Treasurer of the State of Illinois, seeking to restrain them from taking any steps toward assessing plaintiffs for any taxes under the Retailers’ Occupation Tax Act for that business done by plaintiffs described in the complaint.

This complaint involves the question of whether the plaintiffs are engaged in selling…