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AVONDALE LIQUOR STORE INC. v. DEP'T OF REV.

Nos. 81-3031 through 81-3033, 81-3161, 81-3164 cons.

116 Ill. App.3d 804 (1983)

452 N.E.2d 607

AVONDALE LIQUOR STORE, INC., et al., Plaintiffs-Appellants, v. THE DEPARTMENT OF REVENUE, Defendant-Appellee.

Appellate Court of Illinois — First District (2nd Division).

Opinion filed and rehearing denied July 19, 1983.

Attorney(s) appearing for the Case

Howard E. Gilbert and Michael D. Richman, both of Gilbert, Shapiro & Richman, and Bernard Kleinman, Ltd., both of Chicago, for appellant Avondale Liquor Store, Inc.

Morton Siegel and Michael A. Moses, both of Siegel, Denberg, Vanasco, Shukvosky, Moses & Schoenstadt, of Chicago, for other appellants.

Neil F. Hartigan, Attorney General, of Springfield (Paul J. Bargiel, of Doss, Puchalski, Keenan & Bargiel, Ltd., Special Assistant Attorney General, of counsel), for appellee.

Order affirmed.

PRESIDING JUSTICE DOWNING delivered the opinion of the court:

This is a consolidated appeal in which plaintiffs, Southtown Beverage, Inc., Northwest Beverage, Inc., d/b/a Kane Beverage Mart, North Suburban Beverage, Inc., and Avondale Liquor Store, Inc., challenge the propriety of the trial court's order denying their petitions for a lien on their properties and dismissing their complaints for judicial review of final tax assessments issued...

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