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PIASA MOTOR FUELS, INC. v. DEP'T OF REVENUE

No. 5-84-0450.

138 Ill. App.3d 422 (1985)

486 N.E.2d 379

PIASA MOTOR FUELS, INC., Plaintiff-Appellee, v. THE DEPARTMENT OF REVENUE et al., Defendants-Appellants.

Appellate Court of Illinois — Fifth District.

Opinion filed December 2, 1985.

Attorney(s) appearing for the Case

Neil F. Hartigan, Attorney General, of Springfield (Raymond J. Watson, Jr., Assistant Attorney General, of counsel), for appellants.

Stephen P. Schrimpf, of Alton, for appellee.

Judgment vacated and cause remanded.

JUSTICE WELCH delivered the opinion of the court:

This cause concerns a disputed retailers' occupation tax assessment. Appellee Piasa Motor Fuels, Inc., sought administrative review in the circuit court of St. Clair from the adverse decision of appellee Illinois Department of Revenue. The circuit court entered a default judgment in favor of Piasa. The Department of Revenue appeals from the circuit court's refusal to vacate...

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