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MODERN DAIRY CO. v. DEPT. OF REVENUE

No. 31943.

413 Ill. 55 (1952)

108 N.E.2d 8

MODERN DAIRY COMPANY, INC., Appellee, v. THE DEPARTMENT OF REVENUE et al., Appellants.

Supreme Court of Illinois.

Opinion filed September 17, 1952.

Attorney(s) appearing for the Case

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

JOSEPH E. GREEN, MADIGAN & THORSEN, MICHAEL M. PHILLIPS, BLUM, JACOBSON & SHKOLER, and THOMAS G. BUGAN, (ROBERT THORSEN, of counsel,) all of Chicago, for appellee.

Reversed and remanded.

Mr. JUSTICE MAXWELL delivered the opinion of the court:

The Department of Revenue of the State of Illinois and Ernest C. Marohn, as acting director thereof, appeal to this court from a judgment of the circuit court of Kane County which held that appellee, Modern Dairy Company, Inc., a corporation, was entitled to a credit memorandum for retailers' occupation tax paid by appellee on milk sold...

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