1. Home
  2. Browse Decisions
  3. Ill.
  4. 410 Ill.
  5. 410 Ill. 35 (1951)
 

MOLINE TOOL CO. v. DEPT. OF REVENUE

No. 31977.

410 Ill. 35 (1951)

101 N.E.2d 71

MOLINE TOOL COMPANY, Appellant, v. THE DEPARTMENT OF REVENUE, Appellee.

Supreme Court of Illinois.

Opinion filed September 21, 1951.

Attorney(s) appearing for the Case

JOSEPH R. ROSBOROUGH, of Moline, for appellant.

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

Reversed and remanded.

Mr. JUSTICE SCHAEFER delivered the opinion of the court:

The sole question presented in this case is whether or not a proceeding to review a decision of the Department of Revenue denying a taxpayer's claim for refund under the Retailers' Occupation Tax Act is an action against the State of Illinois and hence barred by the constitution.

The question arises in this way. The taxpayer, Moline...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases