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DEP'T OF REVENUE v. VALLEE FOODS, INC.

No. 3-84-0244.

129 Ill. App.3d 876 (1985)

473 N.E.2d 559

THE DEPARTMENT OF REVENUE, Plaintiff-Appellant, v. VALLEE FOODS, INC., et al., Defendants-Appellees.

Appellate Court of Illinois — Third District.

Opinion filed January 3, 1985.

Attorney(s) appearing for the Case

Neil F. Hartigan, Attorney General, of Springfield (Thomas P. Marnell, Assistant Attorney General, of Chicago, of counsel), for appellant.

Charles J. Zuganelis and Richard L. Cantor, both of Chicago, for appellee Jerry A. Valuch.

Richard L. Cantor, of Chicago, for other appellees.

Judgment affirmed.

JUSTICE HEIPLE delivered the opinion of the court:

The Department of Revenue obtained a judgment against the defendant for taxes due under the Retailers' Occupation Tax Act (Ill. Rev. Stat. 1983, ch. 120, par. 440 et seq.). The Department also sought statutory interest and penalties but was unable to calculate them for the trial court. Consequently, the court denied interest and penalties. The Department appeals.

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