Continental Can Co. v. Nudelman

This is an appeal by the Director of Finance, the State Treasurer and the Attorney General from a decree of the superior court of Cook county, which enjoins said officials from the collection of a tax from appellees (twelve in number) under the provisions of the Retailers’ Occupation Tax act, (Ill. Rev. Stat. 1939, chap. 120, par. 440, et seq.) with respect to sales made at the cafeterias, lunch rooms and restaurants operated by appellees in the feeding of their employees.

No question is raised on the pleadings and the facts are stipulated. The pertinent portions are: “1. The plaintiffs are…