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eBook details

• Title: Caterpillar Tractor v. Dept. Revenue
• Author : Supreme Court of Illinois
• Release Date : January 26, 1963
• Genre: Law,Books,Professional & Technical,
• Pages : * pages
• Size : 68 KB

Description

The Department of Revenue of the State of Illinois taxed Caterpillar Tractor Company in four separate transactions under the Illinois Use Tax Act (Ill. Rev. Stat. 1961, chap. 120, par. 439.1 et seq.). Caterpillar obtained an injunction setting aside the tax money in a protest fund pending the outcome of this litigation. Caterpillar then filed a claim for credit with the Department of Revenue, and, after denial of its claim, filed an administrative review action in the circuit court of Cook County which cause was later transferred to Tazewell County. The circuit court of Tazewell County reversed the order of the defendant Department of Revenue and found each supplier was engaged in a service occupation. The Department has appealed directly to this court because the public revenue is involved. The hearing before the Department of Revenue was had upon an agreed stipulation of facts detailing the four transactions in question. Since the Department's findings were based upon the stipulated facts and since the plaintiff brings these proceedings under the Administrative Review Act (Ill. Rev. Stat. 1961, chap. 110, par. 264 et seq.), the trial court was reviewing the Department's conclusions of law rather than its finding of fact. Since the facts are not in dispute their legal effect becomes a matter of law reviewable by this court. Ill. Rev. Stat. 1961, chap. 110, par. 274; Wallace v. Annunzio, 411 Ill. 172; Kensington Steel Corp. v. Industrial Com. 385 Ill. 504, 509.

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