P. H. Mallen Co. v. Department of Finance

The question presented in this case is whether the occupation of one who manufactures and sells medicines and pharmaceutical preparations to physicians, hospitals and sanitariums is taxable under the Retailers’ Occupation Tax act of this State.

An assessment for deficiency in tax payments was made by the Department of Finance. This assessment was protested. A hearing was held, and the enforcement officer of the department made a deficiency assessment. In accordance with the act, the company petitioned the circuit court of Cook county for a writ of certiorari to review the finding. Accompanying…