1. Home
  2. Browse Decisions
  3. Ill.2d
  4. 85 Ill.2d
  5. 85 Ill.2d 84 (1981)
 

FIRST NATIONAL BANK OF SPRINGFIELD v. DEP'T OF REVENUE

No. 53024.

85 Ill.2d 84 (1981)

421 N.E.2d 175

FIRST NATIONAL BANK OF SPRINGFIELD, Appellee, v. THE DEPARTMENT OF REVENUE, Appellant.

Supreme Court of Illinois.

Rehearing denied June 4, 1981.

Attorney(s) appearing for the Case

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

Brown, Hay & Stephens, of Springfield (Harvey B. Stephens and Mark H. Ferguson, of counsel), for appellee.

Judgment affirmed.

MR. JUSTICE CLARK delivered the opinion of the court:

After an audit was conducted by defendant, the Department of Revenue, a deficiency tax assessment was asserted against the plaintiff, the First National Bank of Springfield. Liability for the deficiencies was alleged to be due under the Use Tax Act (Ill. Rev. Stat. 1977, ch. 120, pars. 439.1 to 439.22), the Retailers' Occupation Tax Act (Ill. Rev. Stat. 1977, ch. 120, pars. 440 to 453...

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