CHET'S VENDING SERVICE, INC. v. DEPT. OF REVENUE

No. 49448.

71 Ill.2d 38 (1978)

374 N.E.2d 468

CHET'S VENDING SERVICE, INC., Appellant, v. THE DEPARTMENT OF REVENUE, Appellee.

Supreme Court of Illinois.

Rehearing denied March 30, 1978.


Attorney(s) appearing for the Case

Walsh & Fielding, of Chicago, for appellant.

William J. Scott, Attorney General, of Springfield (Paul J. Bargiel and Karen Konieczny, Assistant Attorneys General, of Chicago), for appellee.


Judgment reversed.

MR. JUSTICE GOLDENHERSH delivered the opinion of the court:

Following a field audit of the books and records of plaintiff, Chet's Vending Service, Inc., defendant, the Department of Revenue, issued a notice of tax liability under both the Illinois Retailers' Occupation Tax Act (Ill. Rev. Stat. 1971, ch. 120, par. 440 et seq.) and the Illinois Use Tax Act (Ill. Rev. Stat. 1971, ch. 120, par. 439.1 et seq.) for the period July...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases