Kellogg Switchboard & Supply Corp. v. Department of Revenue

Kellogg Switchboard and Supply Corporation, hereinafter called plaintiff, filed its complaint in the circuit court of Cook County against the Department of Revenue of the State of Illinois, pursuant to the Administrative Review Act, in which it sought the reversal of an administrative decision entered by the Department, denying plaintiff’s claim for refund of retailers’ occupation taxes paid under mistake of law and fact, in the amount of $90.34. The Department, for answer thereto, filed a certified copy of the entire report of proceedings in the matter before the Department. The circuit…