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HUMPHREY CADILLAC & OLDS, INC. v. DEPT. OF REVENUE

No. 78-222.

68 Ill. App.3d 27 (1979)

385 N.E.2d 846

HUMPHREY CADILLAC AND OLDS, INC., Plaintiff-Appellee, v. THE DEPARTMENT OF REVENUE, Defendant-Appellant.

Appellate Court of Illinois — Second District.

Opinion filed January 26, 1979.

Attorney(s) appearing for the Case

William J. Scott, Attorney General, of Chicago (Gail A. Moreland, Assistant Attorney General, of counsel), for appellant.

Robert K. Clark, of Rockford, for appellee.

Judgment affirmed.

Mr. JUSTICE RECHENMACHER delivered the opinion of the court:

The Department of Revenue (hereafter "the Department") served Humphrey Cadillac and Olds, Inc. (hereafter "the Taxpayer") with a notice of tax liability for use tax alleged to be owing upon automobiles held by the Taxpayer in what is termed a "rental" account. The assessment, including the penalty and interest, was in the amount of $11,869.30, and covered the period from July of...

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