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MOFFAT COAL CO. v. DALEY

No. 31248.

405 Ill. 14 (1950)

89 N.E.2d 892

MOFFAT COAL COMPANY, Appellee, v. RICHARD J. DALEY, Director of Revenue, Appellant.

Supreme Court of Illinois.

Opinion filed January 18, 1950.

Attorney(s) appearing for the Case

IVAN A. ELLIOTT, Attorney General, of Springfield, (WILLIAM C. WINES, RAYMOND S. SARNOW, and JAMES C. MURRAY, all of Chicago, of counsel,) for appellant.

CONN & CLENDENIN, of Sparta, (SCHUWERK & SCHUWERK, of Chester, of counsel,) for appellee.

Reversed and remanded.

Mr. JUSTICE CRAMPTON delivered the opinion of the court:

On February 17, 1947, the Moffat Coal Company filed its complaint against the Director of Revenue in the circuit court of Randolph County, to review an assessment for taxes under the Retailers' Occupation Tax Act. On December 3, 1948, judgment was entered reversing the assessment in part. Defendant appeals pursuant to leave heretofore granted by this court pursuant to section 76...

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