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PALUMBO BROS., INC. v. WAGNER

No. 1-95-4090.

688 N.E.2d 837 (1997)

293 Ill. App.3d 756

228 Ill.Dec. 139

PALUMBO BROS., INC., an Illinois Corporation, Plaintiff-Appellant, v. Raymond T. WAGNER, Jr., Director of the Illinois Department of Revenue, Defendant-Appellee.

Appellate Court of Illinois, First District, Sixth Division.

December 12, 1997.

Attorney(s) appearing for the Case

Griffin, Hoeffler, Riordan & Dashiell, Ltd., Chicago (Cornelius F. Riordan, of counsel), for Plaintiff-Appellant.

James E. Ryan, Atty. Gen., and Barbara A. Preiner, Sol. Gen. (Morton E. Friedman, Asst. Atty. Gen., of counsel), for Defendants Appellee.

Presiding Justice CAMPBELL delivered the opinion of the court:

Plaintiff Palumbo Bros, Inc. (Palumbo) appeals orders of the circuit court of Cook County dismissing a complaint Palumbo filed against defendant Raymond T. Wagner, the Director of the Illinois Department of Revenue (Director) to determine the enforceability of a tax obligation against Palumbo and denying Palumbo's motion to reconsider.

The record on appeal indicates the following facts. On April...

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