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McLEAN v. DEPARTMENT OF REVENUE

No. 1-00-2086.

761 N.E.2d 226 (2001)

326 Ill. App.3d 667

260 Ill.Dec. 382

Daniel McLEAN, Plaintiff-Appellee and Cross-Appellant, v. The DEPARTMENT OF REVENUE, Defendant-Appellant and Cross-Appellee.

Appellate Court of Illinois, First District, Third Division.

November 28, 2001.

Attorney(s) appearing for the Case

James E. Ryan, Attorney General, State of Illinois (Mary E. Welsh, of counsel), Chicago, for Appellant.

Clifford J. Shapiro, Michael D. Richman, Sachnoff & Weaver, Ltd., Chicago, for Appellee.

Justice SOUTH delivered the opinion of the court:

Defendant, Illinois Department of Revenue, issued a notice of penalty tax liability for the period of March 1991 through April 1992, excluding May 1991, against plaintiff, Daniel McLean, the chairman and majority stockholder of Chicago Kitchen Corporation (Corporation), in connection with the Corporation's unpaid taxes, penalties and interest under section 13½ of the...

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