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DU MONT VENTILATION CO. v. DEPT. OF REVENUE

No. 80-604.

99 Ill. App.3d 263 (1981)

425 N.E.2d 606

DU MONT VENTILATION COMPANY, Plaintiff-Appellee and Cross-Appellant, v. THE DEPARTMENT OF REVENUE, Defendant-Appellant and Cross-Appellee.

Appellate Court of Illinois — Third District.

Opinion filed August 31, 1981.

Attorney(s) appearing for the Case

Tyrone C. Fahner, Attorney General, of Chicago (Patricia Rosen, Assistant Attorney General, of counsel), for appellant.

Dean B. Rhoads, of Sutkowski & Washkuhn Associates, of Peoria, for appellee.

Reversed and remanded.

Mr. JUSTICE STOUDER delivered the opinion of the court:

The Department of Revenue assessed a penalty of $1,953.01 against Du Mont Ventilation Company for late filing of Illinois income taxes withheld from employees. Du Mont sought administrative review in the circuit court of Peoria County which resulted in a reduction of the penalty to $976.51. The Department has appealed, arguing the trial court erred in reducing the penalty, and Du...

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