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JEFFERSON ICE CO. v. JOHNSON

No. 84-1953.

139 Ill. App.3d 626 (1985)

487 N.E.2d 1126

JEFFERSON ICE COMPANY, Appellant, v. J. THOMAS JOHNSON, Director of Revenue, Appellee.

Appellate Court of Illinois — First District (1st Division).

Opinion filed December 30, 1985.

Attorney(s) appearing for the Case

Morton Siegel, Michael A. Moses, and James L. Webster, all of Siegel, Denberg, Vanasco, Shukovsky, Moses & Schoenstadt, of Chicago, for appellant.

Neil F. Hartigan, Attorney General, of Springfield (Jill Wine-Banks, Solicitor General, and Edward M. Kay, Assistant Attorney General, both of Chicago, of counsel), for appellee.

Judgment affirmed.

JUSTICE QUINLAN delivered the opinion of the court:

The Illinois Department of Revenue assessed taxes in the amount of $42,195, plus interest and penalties, against Jefferson Ice Company, covering July 1, 1974, through 1977. The trial court affirmed the assessment on administrative revue. Jefferson appeals.

Jefferson is a manufacturer and distributor of ice, which sells ice at both wholesale and retail. During the years in question...

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