JOHN NOTTOLI, INC. v. DEPT. OF REVENUE

No. 4-94-0542.

651 N.E.2d 245 (1995)

272 Ill. App.3d 822

209 Ill.Dec. 317

JOHN NOTTOLI, INC., Plaintiff-Appellee, v. The ILLINOIS DEPARTMENT OF REVENUE, Sam McGraw, Acting Director of the Department of Revenue of the State of Illinois, and Patrick Quinn, as State Treasurer of Illinois and of the Department of Revenue of the State of Illinois, Defendants-Appellants.

Appellate Court of Illinois, Fourth District.

Decided May 24, 1995.


Attorney(s) appearing for the Case

James E. Ryan, Atty. Gen., Barbara A. Preiner, Sol. Gen., Jerald S. Post, Asst. Atty. Gen. (argued), Chicago, for Dept. of Revenue, Illinois Dept. of Rev., Patrick Quinn.

Merrick C. Hayes, Hayes, Hammer, Miles, Cox & Ginzkey, Bloomington (argued), for John Nottoli, Inc.


Justice LUND delivered the opinion of the court:

Plaintiff John Nottoli, Inc., is a corporation operating an auto and truck rental business as a part of its operation. Plaintiff was assessed alleged deficiencies because of its method of billing State retailer occupation taxes and automobile rental occupation taxes. These were paid under protest, and plaintiff brought this action to recover the payments. The circuit court of McLean County ruled in favor of plaintiff...

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