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RODMAN v. DEPT. OF REVENUE

No. 44501.

51 Ill.2d 314 (1972)

282 N.E.2d 706

LEONARD RODMAN et al., Admrs., Appellants, v. THE DEPARTMENT OF REVENUE, Appellee.

Supreme Court of Illinois.

Rehearing denied May 25, 1972.

Attorney(s) appearing for the Case

FREDERICK J. HERTZ and MICHAEL M. PHILLIPS, both of Chicago, for appellant.

WILLIAM J. SCOTT, Attorney General, of Springfield (JOSEPH O. RUBINELLI, Special Assistant Attorney General, and FRANCIS T. CROWE and CALVIN C. CAMPBELL, Assistant Attorneys General, of counsel), for appellee.

Judgment affirmed.

MR. JUSTICE WARD delivered the opinion of the court:

An assessment in the amount of $19,165.72 was made by the defendant, the Department of Revenue of the State of Illinois, under the Retailers' Occupation Tax Act (Ill. Rev. Stat. 1961, ch. 120, par. 440 et seq.), against the plaintiffs, Leonard Rodman and Alan Rodman, administrators of the estate of Meyer Rodman, doing business as Fashion Woolen Company. The decision was reviewed...

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