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QUINCY TRADING POST v. DEPT. OF REVENUE

No. 11822.

12 Ill. App.3d 725 (1973)

298 N.E.2d 789

QUINCY TRADING POST, INC., Plaintiff-Appellant, v. THE DEPARTMENT OF REVENUE, Defendant-Appellee.

Appellate Court of Illinois — Fourth District.

July 5, 1973.

Attorney(s) appearing for the Case

Drach, Terrell & Deffenbaugh, of Springfield, for appellant.

William J. Scott, Attorney General, of Chicago, (Warren K. Smoot and John D. Whitenack, Assistant Attorneys General, of counsel,) for appellee.

Judgment affirmed.

Mr. JUSTICE SIMKINS delivered the opinion of the court:

The plaintiff, an automobile dealer, seeks judicial review of an administrative determination by the Department of Revenue which resulted in the plaintiff receiving a notice of tax deficiency due under the Retailer's Occupation Tax.

On June 29, 1970, the plaintiff received a notice of tax liability from the Department of Revenue alleging a total liability of $32,109.83, including...

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