PEOPLE EX REL. OAK SUP. & FUR. CO. v. DEPT. OF REV.

No. 47195.

62 Ill.2d 210 (1976)

342 N.E.2d 53

PEOPLE ex rel. OAK SUPPLY & FURNITURE COMPANY, Appellee, v. DEPARTMENT OF REVENUE, et al., Appellants.

Supreme Court of Illinois.

Opinion filed January 20, 1976.


Attorney(s) appearing for the Case

William J. Scott, Attorney General, of Chicago (Jerrald B. Abrams, Stephen R. Swofford, and Robert G. Epsteen, Assistant Attorneys General, of counsel), for appellants.

Edward A. Berman and Lewis W. Schlifkin, of Chicago (Schlifkin and Berman, of counsel), for appellee.


Reversed and remanded.

MR. JUSTICE SCHAEFER delivered the opinion of the court:

This case calls for analysis of the subpoena power of the Illinois Department of Revenue in connection with tax deficiency hearings under the Retailers' Occupation Tax Act (Ill. Rev. Stat. 1973, ch. 120, par. 440 et seq.). The statutory provisions primarily involved are sections 9, 10 and 13 of the Act. Section 9 provides in substance...

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