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DEPT. OF REVENUE v. JOS. BUBLICK & SONS

Nos. 61860, 62047 cons.

37 Ill. App.3d 988 (1976)

347 N.E.2d 355

THE DEPARTMENT OF REVENUE, Plaintiff-Appellee, v. JOSEPH BUBLICK & SONS, INC., et al., Defendants-Appellants.

Appellate Court of Illinois — First District (5th Division).

Opinion filed April 9, 1976.

Attorney(s) appearing for the Case

Altheimer & Gray, of Chicago (Lionel G. Gross and Kenneth R. Gaines, of counsel), for appellants.

William J. Scott, Attorney General, of Chicago (Ann Plunkett Sheldon, Assistant Attorney General, of counsel), for appellee.

Judgment reversed.

Mr. JUSTICE LORENZ delivered the opinion of the court:

Defendant, Max L. Bublick, appeals from a judgment holding him personally liable as an officer of defendant Joseph Bublick & Sons, Inc. (corporation) for $107,932.73 in unpaid retailers' occupation taxes. He contends that the evidence did not establish (1) that plaintiff instituted proper proceedings for collection of the unpaid taxes from the corporation before proceeding against...

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