1. Home
  2. Browse Decisions
  3. N.E.2d
  4. 734 N.E.2d
  5. 734 N.E.2d 945 (2000)
 

ESTATE OF YOUNG v. DEPARTMENT OF REVENUE

No. 1-99-2782.

734 N.E.2d 945 (2000)

248 Ill.Dec. 654

ESTATE OF Wayne YOUNG; Candace Young, Executor of the Estate of Wayne Young; and Alan Young, Plaintiffs-Appellants, v. The DEPARTMENT OF REVENUE, and Kenneth E. Zehnder, Director, Defendants-Appellees.

Appellate Court of Illinois, First District, Second Division.

August 1, 2000.

Attorney(s) appearing for the Case

Richard L. Manning, Burman and Manning, Chicago, for Appellants.

James E. Ryan, Attorney General, Joel D. Bertocchi, Solicitor General, Chicago (Patrick W. Carlson, Assistant Attorney General, of counsel), for Appellees.

Presiding Justice COUSINS delivered the opinion of the court:

Wayne and Alan Young were president and vice-president, respectively, as well as the owners, of Power Lift, Inc. (Power Lift). The Illinois Department of Revenue (the Department) assessed a penalty against Wayne, Alan and another officer of Power Lift for wilfully failing to pay the corporation's obligations under the Retailers' Occupation Tax Act (ROT Act) (35 ILCS 120/1 et seq. (West 1996)). They...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases