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PEOPLE v. HALL

No. 62728.

40 Ill. App.3d 332 (1976)

352 N.E.2d 334

THE PEOPLE OF THE STATE OF ILLINOIS, Plaintiff-Appellee, v. DELORES ESTELL HALL, Defendant-Appellant.

Appellate Court of Illinois — First District (1st Division).

Opinion filed July 12, 1976.

Attorney(s) appearing for the Case

Zedrick T. Braden, of Chicago, for appellant.

William J. Scott, Attorney General, of Chicago (James B. Zagel, Jayne A. Carr, and Steven J. Rosenberg, Assistant Attorneys General, of counsel), for the People.

Judgment reversed.

Mr. JUSTICE O'CONNOR delivered the opinion of the court:

Defendant, Delores Estell Hall, was found guilty on each of 18 counts of violating section 13 of the Retailers' Occupation Tax Act (Ill. Rev. Stat. 1973, ch. 120, par. 452), in that as a "person engaged in the business of selling tangible personal property at retail" she failed to file the Retailers' Occupation Tax returns required by section 3 of the Act (Ill. Rev. Stat. 1973, ch...

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