DEPT. OF REVENUE v. JOSEPH BUBLICK & SONS

No. 48528.

68 Ill.2d 568 (1977)

369 N.E.2d 1279

THE DEPARTMENT OF REVENUE, Appellant, v. JOSEPH BUBLICK & SONS, INC., et al. — (Max L. Bublick, Appellee.)

Supreme Court of Illinois.

Opinion filed November 4, 1977.


Attorney(s) appearing for the Case

William J. Scott, Attorney General, of Springfield (Paul J. Bargiel and Mary Stafford, Assistant Attorneys General, of Chicago, of counsel), for appellant.

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


Appellate court reversed; circuit court affirmed.

MR. JUSTICE DOOLEY delivered the opinion of the court:

Here the issue is whether, if a corporation is unable to satisfy its tax liability under the Retailers' Occupation Tax Act (Ill. Rev. Stat. 1973, ch. 120, par. 440 et seq.), post-judgment action must be maintained against that corporation before the individual corporate officers may be called upon to assume this liability.

The controlling...

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