Calderwood Corp. v. Mahin

On November 3, 1972, the circuit court of Coles County on the petition of the Calderwood Corporation (hereafter Calderwood) enjoined the defendant, the Director of Revenue, from collecting certain amounts allegedly owed by Calderwood under the Illinois Retailers’ Occupation Tax Act on sales by Calderwood to the Vesuvius Crucible Company (Vesuvius). The ground of the court’s holding was that the sales by Calderwood were sales for resale and thus exempted from the provisions of the Retailers’ Occupation Tax Act. The Director appealed to the appellate court, which transferred the case here,…