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GRAND LIQUOR CO. v. DEPT. OF REVENUE

No. 61060.

36 Ill. App.3d 277 (1976)

343 N.E.2d 555

GRAND LIQUOR COMPANY, INC., Plaintiff-Appellant, v. THE DEPARTMENT OF REVENUE, Defendant-Appellee.

Appellate Court of Illinois — First District (2nd Division).

Opinion filed February 17, 1976.

Attorney(s) appearing for the Case

LeRoy Winer, of Chicago, for appellant.

William J. Scott, Attorney General, of Chicago (Paul J. Bargiel and Stephen R. Swofford, Assistant Attorneys General, of counsel), for appellee.

Reversed and remanded.

Mr. JUSTICE STAMOS delivered the opinion of the court:

Plaintiff, Grand Liquor Company, Inc., received a final assessment for an alleged tax deficiency due under the Retailers' Occupation Tax Act (Ill. Rev. Stat. 1971, ch. 120, par. 440 et seq.), and the Municipal Retailers' Occupation Tax Act (Ill. Rev. Stat. 1971, ch. 24, par. 8-11-1), from defendant, Department of Revenue of...

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