MEL-PARK DRUGS, INC. v. DEPARTMENT OF REVENUE

No. 1-89-1938.

577 N.E.2d 1278 (1991)

218 Ill. App.3d 203

160 Ill.Dec. 707

MEL-PARK DRUGS, INC., Plaintiff-Appellant, v. The DEPARTMENT of REVENUE and Roger Sweet, Director, Defendants-Appellees.

Appellate Court of Illinois, First District, Second Division.

July 30, 1991.


Attorney(s) appearing for the Case

Gerald W. Shea, Ira A. Rogal, Shea, Rogal & Associates, Ltd., Westchester, for plaintiff-appellant.

Roland Burris, Atty. Gen., Robert J. Ruiz, Sol. Gen. (Gerald S. Post, Asst. Atty. Gen., of counsel), for defendants-appellees.


Justice COCCIA delivered the opinion of the court:

Plaintiff, Mel-Park Drugs, Inc., ("Mel-Park") appeals from a judgment entered by the circuit court of Cook County on administrative review affirming the decision of an administrative law judge ("ALJ") upholding an assessment by the Department of Revenue ("Department"), against plaintiff in the amount of $179,069.36. The Department assessed plaintiff for tax deficiencies, penalties, and interest under the Service Occupation...

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