Warshawsky & Co. v. Department of Finance

After a hearing the Department of Finance of this State made a final assessment of $11,094.79 as taxes and penalties due from appellant under the provisions of the Retailers’ Occupation Tax act. The return of the department to a writ of certiorari was sustained and the writ quashed by the circuit court of Cook county, and the taxpayer has appealed directly to this court.

Appellant is engaged in the business of selling new and used automobile parts and accessories. The used parts are obtained by purchasing and dismantling old automobiles. The various parts of the car are rebuilt or…