Justice BUCKLEY delivered the opinion of the court:
The Department of Revenue of the State of Illinois ("the Department") appeals the Cook County Circuit Court's determination that Rosetta Griffith ("plaintiff") is not liable for taxes owed by Timothy, Inc. under the Retailers' Occupation Tax Act ("ROTA"). (Ill.Rev.Stat.1991, ch. 120, par. 45254) (now, 35 ILCS 120/13.5 (West 1992)).) The court's ruling reversed the Department's finding that plaintiff is personally...
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