Material Service Corp. v. Hollingsworth

The principal question in each of these cases concerns the applicability of the retailers’ occupation tax to persons selling building supplies and materials to contractors who retransfer such property as an incident to the services they render, and is controlled by our decision in Burrows Co. v. Hollingsworth, ante, p. 202.

These appeals are from two orders of the circuit court of Cook County, denying motions to vacate decrees which enjoined the collection of the disputed taxes from the plaintiffs. In the Material Service case, the injunction was entered in the first instance by the circuit…