This section contains the nature of the case and procedural background.

P sold D plastic casings. P had instructed its customers to send their orders to an address outside Chicago, and it stopped paying both sales taxes and therefore deleted them from the invoices it sent D. Eight years later the Illinois tax authorities decided that the two sales taxes were due notwithstanding the change of address and assessed P $88,000 in back taxes with $55,000 in interest thereon. P brought this suit to recover what it had paid claiming that D had agreed to indemnify it for all sales tax liability. D got the judgment and P appealed.

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