THERMOS v. DEPT. OF REVENUE

No. 74-289.

37 Ill. App.3d 410 (1976)

346 N.E.2d 47

NICHOLAS J. THERMOS, Individually and d/b/a Hinsdale Camera Center, Plaintiff-Appellee, v. THE DEPARTMENT OF REVENUE, Defendant-Appellant.

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

Opinion filed April 15, 1976.


Attorney(s) appearing for the Case

William J. Scott, Attorney General, of Chicago (Robert G. Epsteen, Assistant Attorney General, of counsel), for appellant.

Richard J. Short, of Chicago, for appellee.


Affirmed in part, reversed in part and remanded.

Mr. JUSTICE THOMAS J. MORAN delivered the opinion of the court:

As the result of a test audit, plaintiff, Nicholas Thermos, was assessed a use tax for a period beginning in July of 1968 and ending in March of 1971. This assessment, which amounted to $4669.48 plus interest and penalties, was based on plaintiff's alleged use of certain camera equipment in his business, a camera store. Plaintiff protested the imposition...

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