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FREDMAN BROS. FURN. CO. v. DEP'T OF REV.

No. 61255.

109 Ill.2d 202 (1985)

486 N.E.2d 893

FREDMAN BROTHERS FURNITURE COMPANY, INC., Appellant, v. THE DEPARTMENT OF REVENUE, Appellee.

Supreme Court of Illinois.

Opinion filed November 21, 1985.

Attorney(s) appearing for the Case

Herbert I. Fredman, of Collinsville, for appellant.

Neil F. Hartigan, Attorney General, of Springfield (Jill Wine-Banks, Solicitor General, and Patricia Rosen, Assistant Attorney General, of Chicago, and Eugene P. Schmittgens, Jr., Assistant Attorney General, of Springfield, of counsel), for appellee.

Judgment affirmed.

JUSTICE RYAN delivered the opinion of the court:

In this case we must determine the effect that a motion for rehearing before an administrative agency had on the requirement of section 4 of the Administrative Review Act (now section 3-103 of the Code of Civil Procedure (Ill. Rev. Stat. 1983, ch. 110, par. 3-103)) that an action to review a final administrative decision shall be filed within 35 days of the decision. Fredman Brothers Furniture...

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