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  5. 634 N.E.2d 39 (1994)
 

CAHNOVSKY NASHVILLE DENTAL ARTS, INC. v. DEPT. OF REVENUE

No. 5-92-0146.

634 N.E.2d 39 (1994)

262 Ill. App.3d 18

199 Ill.Dec. 439

CAHNOVSKY NASHVILLE DENTAL ARTS, INC., Richard R. Cahnovsky Dental Arts, Inc., Tri-Co. Dental Service, Inc., Cahokia Dental Arts, Inc., and Associated Dental Care, Ltd., Plaintiffs-Appellants, v. The DEPARTMENT OF REVENUE, Defendant-Appellee.

Appellate Court of Illinois, Fifth District.

May 11, 1994.

Attorney(s) appearing for the Case

David T. Lumerman, St. Louis, MO, for plaintiffs-appellants.

Roland W. Burris, Atty. Gen., Rosalyn B. Kaplan, Sol. Gen., Chicago (John A. Morrissey, Asst. Atty. Gen., of counsel), for defendant-appellee.

Justice GOLDENHERSH delivered the opinion of the court:

Plaintiffs, Cahnovsky Nashville Dental Arts, Inc., Richard R. Cahnovsky Dental Arts, Inc., Tri-Co. Dental Service, Inc., Cahokia Dental Arts, Inc., and Associated Dental Care, Ltd., appeal from a judgment of the circuit court of St. Clair County in favor of defendant, the Department of Revenue, affirming an administrative decision by defendant assessing Illinois use and service occupation taxes on plaintiffs...

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