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BROWN v. ZEHNDER

No. 1-96-2983.

693 N.E.2d 1255 (1998)

295 Ill. App.3d 1031

230 Ill.Dec. 504

Robert W. BROWN, Plaintiff-Appellant, v. Ken ZEHNDER, Director, Illinois Department of Revenue, and Judy Barr Topinka, Treasurer, State of Illinois, Defendants-Appellees.

Appellate Court of Illinois, First District, Fifth Division.

April 17, 1998.

Attorney(s) appearing for the Case

Henry T. Sanders, Chicago; Kenneth D. Bellah, Chicago; James M. Bailey, Chicago, of counsel, for Plaintiff-Appellant.

James E. Ryan, Attorney General, and Barbara A. Preiner, Solicitor General, Chicago (Laura M. Wunder, of counsel), for Defendants-Appellees.

Justice HARTMAN delivered the opinion of the court:

Plaintiff, Robert W. Brown, brought this action to recover a tax penalty he paid to the Department of Revenue (Department) in his capacity as an officer of Suzy's Sweets, Inc. (Suzy's), a former Illinois corporation. The circuit court denied his motion for summary judgment and granted defendants' motion for judgment on the pleadings. On appeal, Brown argues that he should not be held personally liable for the tax...

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