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PEO. EX REL. OAK SUP & FURNITURE v. DEPT. OF REV

No. 59630.

23 Ill. App.3d 1067 (1974)

320 N.E.2d 236

THE PEOPLE ex rel. OAK SUPPLY & FURNITURE CO., Plaintiff-Appellee, v. THE DEPARTMENT OF REVENUE et al., Defendants-Appellants.

Appellate Court of Illinois — First District (3rd Division).

October 17, 1974.

Attorney(s) appearing for the Case

William J. Scott, Attorney General, of Chicago, for appellants.

Edward A. Berman and Lewis W. Schlifkin, both of Chicago, for appellee.

Judgment affirmed.

Mr. JUSTICE McGLOON delivered the opinion of the court:

This case involves the interpretation of section 10 of the Retailers' Occupation Tax Act (Ill. Rev. Stat. 1971, ch. 120, par. 449). Pursuant to the statute, the plaintiff corporate taxpayer under investigation for alleged non-compliance with the Retailers' Occupation Tax Act requested the Illinois Department of Revenue hearing officer to issue subpoenas duces tecum to two named individuals...

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