Legal Opinion

PEO. EX REL. OAK SUP & FURNITURE v. Dept. of Rev.

Appellate Court of Illinois

Decided October 17, 1974No. 59630Published

1Opinion of the Court 1

23 Ill. App.3d 1067 (1974)

320 N.E.2d 236

THE PEOPLE ex rel. OAK SUPPLY & FURNITURE CO., Plaintiff-Appellee,

v.

THE DEPARTMENT OF REVENUE et al., Defendants-Appellants.

No. 59630.

Illinois Appellate Court — First District (3rd Division).

October 17, 1974.

William J. Scott, Attorney General, of Chicago, for appellants.

Edward A. Berman and Lewis W. Schlifkin, both of Chicago, for appellee.

Judgment affirmed.

2Opinion of the Court · McGLOONJustice McGLOON

This case involves the interpretation of section 10 of the Retailers' Occupation Tax Act (Ill. Rev. Stat. 1971, ch. 120, par. 449). Pursuant to the statute, the plaintiff corporate taxpayer under…

3Cases cited11 opinions

  1. The People v. HairstonIllinois Supreme Court · 1970
  2. Certain Taxpayers v. SheahenIllinois Supreme Court · 1970
  3. Cooper v. HinrichsIllinois Supreme Court · 1957
  4. Canal Comrs. v. Sanitary District of ChicagoIllinois Supreme Court · 1900
  5. Louisville & Nashville Railroad v. Industrial BoardIllinois Supreme Court · 1917

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