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DEP'T OF REV. EX REL. PEOPLE v. COR. SYS., INC.

No. 4-88-0793.

185 Ill. App.3d 580 (1989)

541 N.E.2d 858

THE DEPARTMENT OF REVENUE ex rel. THE PEOPLE OF THE STATE OF ILLINOIS, Plaintiff-Appellee, v. CORROSION SYSTEMS, INC., Defendant (Marshall Fisk, Defendant-Appellant).

Appellate Court of Illinois — Fourth District.

Opinion filed July 18, 1989.

Attorney(s) appearing for the Case

Sorling, Northrup, Hanna, Cullen & Cochran, Ltd., of Springfield (Stephen R. Kaufmann and Michael C. Connelly, of counsel), for appellant.

Neil F. Hartigan, Attorney General, of Springfield (Robert J. Ruiz, Solicitor General, and Rosalyn B. Kaplan, Assistant Attorney General, of Chicago, of counsel), for appellee.

Reversed and remanded.

JUSTICE LUND delivered the opinion of the court:

The Illinois Department of Revenue (Department) filed a complaint against Corrosion Systems, Inc. (Corrosion Systems), and its principal financial officer, Marshall Fisk, requesting the payment of unpaid taxes, due under the Use Tax Act (Ill. Rev. Stat. 1987, ch. 120, pars. 439.1 through 439.22). A judgment was entered against the corporation...

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