Legal Opinion
Martin Oil Service, Inc. v. Department of Revenue
Appellate Court of Illinois
Decided July 21, 1975No. 60559, 60841 consPublishedCited by 8 opinions
1Opinion of the CourtJustice Goldberg
A final assessment of $106,274.57, including statutory penalties and covering the period from July 1968 through June 1971, was made by the Department of Revenue of the State of Illinois (Department) under the Retailers’ Occupation Tax Act (Ill. Rev. Stat. 1973, ch. 120, par. 440 et seq.), against Martin Oil Service, Inc. (plaintiff). Plaintiff obtained review of this action in the circuit court (Ill. Rev. Stat. 1973, ch. 110, par. 264 et seq.) which reversed the order. The Department appeals.
Plaintiff sells gasoline at retail in Illinois. At the hearing before the Department, the evidence…
2Cases cited16 opinions
- State v. Illinois Central RailroadIllinois Supreme Court · 1910
- German Alliance Insurance v. VanCleaveIllinois Supreme Court · 1901
- Standard Oil Co. v. MichiganMichigan Supreme Court · 1937
- Maywood Park Trotting Ass'n v. Illinois Harness Racing CommissionIllinois Supreme Court · 1959
- American Airlines, Inc. v. Department of RevenueIllinois Supreme Court · 1974
11 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Keystone Chevrolet Co. v. KirkIllinois Supreme Court · 1978
- Oak Liquors, Inc. v. ZagelAppellate Court of Illinois · 1980
- Central Furniture Mart, Inc. v. JohnsonAppellate Court of Illinois · 1987
- Saxon-Western Corp. v. MahinIllinois Supreme Court · 1980
- Sunnyland Cabinet & Millwork, Inc. v. Department of RevenueAppellate Court of Illinois · 1977
3 more not listed; retrieve them via the Exa API.