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LESLIE CAR WASH CORP. v. DEPT. OF REVENUE

No. 48819.

69 Ill.2d 488 (1978)

372 N.E.2d 653

LESLIE CAR WASH CORPORATION, Appellee, v. THE DEPARTMENT OF REVENUE, Appellant.

Supreme Court of Illinois.

Opinion filed January 20, 1978.

Attorney(s) appearing for the Case

William J. Scott, Attorney General, of Springfield (Patricia Rosen, Assistant Attorney General, of Chicago, of counsel), for appellant.

Wylie and Mulherin, of Wheaton (Ralph J. Gust, Jr., of Lombard, of counsel), for appellee.

Reversed and remanded.

MR. JUSTICE DOOLEY delivered the opinion of the court:

The circuit court of Du Page County reversed a decision of the Illinois Department of Revenue in administrative review proceedings. Under the terms of the Department's decision, Leslie Car Wash, an Illinois corporation, incurred a liability of $20,874.78 for retailers' occupation tax and use tax and $4,278.17 for municipal retailers' occupation tax, including interest and penalties...

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