[Download] "Ch. Bar Assoc. v. Quinlan & Tyson" by Supreme Court of Illinois # eBook PDF Kindle ePub Free

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eBook details

• Title: Ch. Bar Assoc. v. Quinlan & Tyson
• Author : Supreme Court of Illinois
• Release Date : January 25, 1966
• Genre: Law,Books,Professional & Technical,
• Pages : * pages
• Size : 74 KB

Description

Martin Oil Service, Inc., the plaintiff, is an Illinois corporation engaged in the sale, wholesale and retail, of petroleum products. It filed claims for credit for the months of March, April, May, June and July of 1964 for its various sales outlets in the State of Illinois, under the Retailers Occupation Tax Act, the Municipal Retailers Occupation Tax Act, and the County Retailers Occupation Tax Act (hereafter referred to as the retailers occupation tax) for the amount of tax paid under a rule of the Department of Revenue which required sellers of gasoline to include the Federal gasoline tax in the base upon which the retailers occupation tax is computed. The Page 261 Department denied the claims, and the plaintiff sought administrative review in the circuit court of Cook County. The court affirmed the denial by the Department of Revenue, and this appeal was brought. We took jurisdiction on direct appeal under our then governing Rule 302(a) because the revenue is involved.

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