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MEYER STEEL DRUM, INC. v. DEP'T OF REVENUE

No. 85-3271.

152 Ill. App.3d 84 (1987)

504 N.E.2d 148

MEYER STEEL DRUM, INC., Plaintiff-Appellant, v. THE DEPARTMENT OF REVENUE, Defendant-Appellee.

Appellate Court of Illinois — First District (5th Division).

Opinion filed January 23, 1987.

Attorney(s) appearing for the Case

DeJong, Poltrock & Giampietro, of Chicago (Richard D. Boonstra, of counsel), for appellant.

Neil F. Hartigan, Attorney General, of Springfield (Roma Jones Stewart, Solicitor General, and Imelda R. Terrazino, Assistant Attorney General, of Chicago, of counsel), for appellee.

Order affirmed.

JUSTICE MURRAY delivered the opinion of the court:

Plaintiff, Meyer Steel Drum, Inc., appeals from entry of an administrative review order granting defendant Illinois Department of Revenue's (the Department's) motion to dismiss plaintiff's complaint for failure to file a bond pursuant to section 12 of the Retailer's Occupation Tax Act (Ill. Rev. Stat. 1985, ch. 120, par. 451) and from entry of...

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