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AIRCO INDUS. GAS DIV. v. ILL. DEPT. OF REVENUE

No. 4-91-0313.

584 N.E.2d 1017 (1991)

223 Ill. App.3d 386

165 Ill.Dec. 583

AIRCO INDUSTRIAL GAS DIVISION, THE BOC GROUP, INC., Plaintiff-Appellee, v. ILLINOIS DEPARTMENT OF REVENUE, Defendant-Appellant.

Appellate Court of Illinois, Fourth District.

December 30, 1991.

Attorney(s) appearing for the Case

Roland W. Burris, Atty. Gen., Rosalyn B. Kaplan, Sol. Gen., John A. Morrissey, Asst. Atty. Gen., Chicago, for defendant-appellant.

H. Randolph Williams, Michael J. Garvey, Baker & McKenzie, Chicago, Patrick V. Reilly, Sorling, Northrup, Hanna, Cullen & Cochran, Ltd., Springfield, for plaintiff-appellee.

Presiding Justice GREEN delivered the opinion of the court:

On April 20, 1988, defendant Illinois Department of Revenue (Department) issued plaintiff Airco Industrial Gas Division, the BOC Group, Inc., a notice of tax liability assessing a deficiency which included $227,192 plus penalties and interest thereon, under the Retailers' Occupation Tax Act (Act) (Ill.Rev.Stat.1989, ch. 120, par. 440 et seq.). The assessment...

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