DEP'T OF REV. v. HEARTLAND INV., INC.

No. 3-83-0430.

124 Ill. App.3d 28 (1984)

463 N.E.2d 1079

THE DEPARTMENT OF REVENUE, Plaintiff-Appellant, v. HEARTLAND INVESTMENTS, INC., d/b/a The Poison Apple, Defendant (Peter S. Vermeil, Defendant-Appellee).

Appellate Court of Illinois — Third District.

Opinion filed May 16, 1984.


Attorney(s) appearing for the Case

Neil F. Hartigan, Attorney General, of Springfield (Kathryn Spalding and Edward M. Kay, Assistant Attorneys General, of counsel), for appellant.

David B. Radley, of Baymiller, Christison & Radley, of Peoria, for appellee.


Reversed and remanded.

JUSTICE STOUDER delivered the opinion of the court:

This suit was brought by the plaintiff, the Illinois Department of Revenue, for the collection of unpaid Retailer's Occupation Taxes of the corporate defendant, Heartland Investments Inc., d/b/a The Poison Apple. The plaintiff also sought recovery from the defendant corporation's president, defendant Peter S. Vermeil, under section 13 1/2 of the Retailers' Occupation Tax Act (Ill. Rev...

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