DEPARTMENT OF REVENUE v. SEMENEK

Nos. 1-88-2588, 1-88-2589 cons.

194 Ill. App.3d 616 (1990)

551 N.E.2d 314

THE DEPARTMENT OF REVENUE, J. Thomas Johnson, Director, Plaintiff-Appellee, v. GEORGE G. SEMENEK et al., d/b/a George G. Semenek and Associates, Inc., Defendants-Appellants.

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

Rehearing denied March 14, 1990.


Attorney(s) appearing for the Case

O'Halloran, Kosoff & Miller, P.C., of Northbrook (John O. Demaret and Patricia A. Heeney, of counsel), for appellants.

Neil F. Hartigan, Attorney General, of Springfield (George W. Foster, Special Assistant Attorney General, of Chicago, of counsel), for appellee.


Judgment affirmed.

JUSTICE O'CONNOR delivered the opinion of the court:

John Sheehy and George Semenek challenge a judgment against them as individuals for failure to pay retailers' occupation taxes. For the reasons below, we affirm.

John Sheehy and George Semenek operated a gas station under the name of George G. Semenek and Associates, Inc., a business incorporated on May 18, 1978 (the Corporation). On December 1, 1980, the Illinois Secretary of...

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