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CERRO WIRE & CABLE CO. v. DEP'T OF REV.

No. 81-949.

111 Ill. App.3d 882 (1982)

444 N.E.2d 771

CERRO WIRE AND CABLE CO., Plaintiff-Appellee, v. THE DEPARTMENT OF REVENUE et al., Defendants-Appellants.

Appellate Court of Illinois — First District (3rd Division).

Opinion filed December 30, 1982.

Attorney(s) appearing for the Case

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

Hubachek & Kelly, Ltd., of Chicago (Roger L. Longtin and John J. Pembroke, of counsel), for appellee.

Reversed and remanded.

JUSTICE McGILLICUDDY delivered the opinion of the court:

This administrative review action was brought by Cerro Wire and Cable Company (Cerro) against the Illinois Department of Revenue and Robert M. Whitler, its director (hereinafter collectively referred to as the Department), to contest the Department's final assessment of $21,390.85 in taxes, penalties and interest due under the Retailers' Occupation Tax Act (the Act) (Ill. Rev....

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