Fefferman v. Marohn

We consider here three separate appeals from decrees of the circuit court of Cook County which have been consolidated in this court on the stipulation of the parties that the issués of law and fact are identical in each appeal. Complaints were filed by each of the appellees under the provisions of the Administrative Review Act seeking to compel the Department of- Revenue, appellant, to issue each of the appellees assignable credit memoranda under the provisions of section 6 of the Retailers’ Occupation Tax Act, (Ill. Rev. Stat. 1947, chap. 120, par. 445,) for taxes paid under the act as the…