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A.R. BARNES & CO. v. DEP'T OF REVENUE

No. 87-2872.

173 Ill. App.3d 826 (1988)

527 N.E.2d 1048

A.R. BARNES AND COMPANY, Plaintiff-Appellant, v. THE DEPARTMENT OF REVENUE, State of Illinois, Defendant-Appellee.

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

Opinion filed August 15, 1988.

Attorney(s) appearing for the Case

Hinshaw, Culbertson, Moelmann, Hoban & Fuller, of Chicago (William G. Swindal and Nancy G. Lischer, of counsel), for appellant.

Neil F. Hartigan, Attorney General, of Springfield (Shawn W. Denney, Solicitor General, and Ann Plunkett-Sheldon, Assistant Attorney General, of Chicago, of counsel), for appellee.

Judgment affirmed.

PRESIDING JUSTICE CAMPBELL delivered the opinion of the court:

Plaintiff, A.R. Barnes and Company, a printing broker, appeals from a judgment entered by the circuit court on administrative review which affirmed a determination by the Department of Revenue (DOR) that plaintiff owed the DOR for overcollection of service occupation tax from its customers during the tax period of July 1981 through July 1984. On appeal, plaintiff contends that...

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