DEPARTMENT OF REVENUE v. JONES

No. 85-1167.

141 Ill. App.3d 968 (1986)

491 N.E.2d 117

THE DEPARTMENT OF REVENUE, Plaintiff-Appellant, v. ALONZO JONES, d/b/a Red's Liquor Mart, Defendant-Appellee.

Appellate Court of Illinois — First District (4th Division).

Opinion filed March 20, 1986.


Attorney(s) appearing for the Case

Neil F. Hartigan, Attorney General, of Springfield (Roma Jones Stewart, Solicitor General, and Kathryn A. Spalding, Assistant Attorney General, of Chicago, of counsel), for appellant.

Wilson Frost, of Chicago, for appellee.


Judgment reversed.

JUSTICE JIGANTI delivered the opinion of the court:

Pursuant to the administrative procedures provided for in the Revenue Act (Ill. Rev. Stat. 1975, ch. 120, par. 482 et seq.), the defendant, Alonzo Jones, Sr., d/b/a Red's Liquor Mart, was found to be responsible for sales taxes in the amount of $19,325.86, for the period of July 1, 1973, through February 28, 1975. When the Department of Revenue sought to have a judgment entered on...

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