Superior Coal Co. v. Department of Finance

The defendant, the Department of Finance, prosecutes this appeal from a judgment of the superior court of Cook .county quashing its return in a certiorari proceeding instituted by the plaintiff, the Superior Coal Company, conformably to section 12 of the Retailers’ Occupation Tax act.

Plaintiff, a domestic corporation, is a wholly owned subsidiary of the Chicago and Northwestern Railway Company, a corporation of Wisconsin, Michigan, and Illinois, and sells the entire output of its mines, except inconsequential sales to its own employees for their personal use, to the parent corporation. A tax…