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TICK BROS., INC. v. DEPARTMENT OF REVENUE

No. 4-83-0148.

118 Ill. App.3d 729 (1983)

455 N.E.2d 117

TICK BROTHERS, INC., Plaintiff-Appellee, v. THE DEPARTMENT OF REVENUE et al., Defendants-Appellants.

Appellate Court of Illinois — Fourth District.

Rehearing denied November 14, 1983.

Attorney(s) appearing for the Case

Neil F. Hartigan, Attorney General, of Springfield (Kathleen N. Lien, Assistant Attorney General, of counsel), for appellants.

Joseph J. Neely, of Neely and Neely, of Metropolis, for appellee.

Judgment affirmed.

JUSTICE MILLS delivered the opinion of the court:

Use tax.

Administrative Review.

The Illinois Department of Revenue determined that Tick Brothers, Inc. (a Kentucky corporation whose business is steel distribution), owed a use tax assessment of $28,632.32.

Tick Brothers sought administrative review and the procedural chronology appears from the record to be as follows:

   Aug. 27, 1982   Complaint filed...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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