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ELKAY MANUFACTURING CO. v. SWEET

No. 1-89-2251.

202 Ill. App.3d 466 (1990)

559 N.E.2d 1058

ELKAY MANUFACTURING COMPANY, Plaintiff-Appellant, v. ROGER D. SWEET, Director of the Department of Revenue, et al., Defendants-Appellees.

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

Opinion filed August 27, 1990.

Attorney(s) appearing for the Case

Martin, Craig, Chester & Sonnenschein, of Chicago (Thomas H. Donohoe, of counsel), for appellant.

Neil F. Hartigan, Attorney General, of Springfield (Robert J. Ruiz, Solicitor General, and Ann Plunkett-Sheldon, Assistant Attorney General, of Chicago, of counsel), for appellees.

Judgment affirmed.

PRESIDING JUSTICE BUCKLEY delivered the opinion of the court:

This action arises from the circuit court's affirmance on administrative review of the decision of the Illinois Department of Revenue (the Department) assessing Elkay Manufacturing Company (plaintiff) a $62,016.21 tax deficiency on certain sales under the Municipal Retailers' Occupation Tax Act (MROT Act) (Ill. Rev. Stat. 1987...

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