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  5. 645 N.E.2d 1060 (1995)
 

SOHO CLUB, INC. v. DEPARTMENT OF REVENUE

No. 1-92-3399.

645 N.E.2d 1060 (1995)

269 Ill.App.3d 220

206 Ill.Dec. 808

SOHO CLUB, INC., d/b/a Cabana Club, Plaintiff-Appellant, v. The DEPARTMENT OF REVENUE, Defendant-Appellee.

Appellate Court of Illinois, First District, Fifth Division.

January 20, 1995.

Attorney(s) appearing for the Case

Michael Null and Associates, Chicago (Michael Null, Reed Lee, of counsel), for appellant.

Roland W. Burris, Atty. Gen. (Susan Frederick Rhodes, of counsel), for appellee.

Presiding Justice COUSINS delivered the opinion of the court:

On August 25, 1992, the trial court entered a decision and judgment order affirming the decision of an administrative law judge (ALJ) who determined that: (1) plaintiff, Soho Club, Inc., was subject to the Illinois Retailer's Occupation Tax Act (ROT Act) (35 ILCS 120/1 et seq. (West 1992)) for the tax years 1986 and 1987; and (2) plaintiff had not successfully rebutted defendant's, Illinois Department...

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