Revzan v. Nudelman

J. Revzan and Allen Skolnik filed a complaint in the circuit court of Cook county against S. L. Nudelman, Director of Finance, and John C. Martin, State Treasurer, to enjoin the collection of taxes under the Retailers’ Occupation Tax act and to recover payments made under protest. The Director of Finance and the State Treasurer appeal from a decree granting the relief prayed by the complaint.

The facts are stipulated. Plaintiffs are engaged in the city of Chicago in the wholesale leather business and the sale of leather, leather findings and rubber heels to shoemakers and shoe repairers in…