1. Home
  2. Browse Decisions
  3. Ill.
  4. 143 Ill.
  5. 143 Ill. App.3d 607 (1986)
 

SMITH v. DEPARTMENT OF REVENUE

No. 5-85-0429.

143 Ill. App.3d 607 (1986)

493 N.E.2d 653

GENE SMITH et al., Plaintiffs-Appellants, v. THE DEPARTMENT OF REVENUE, Defendant-Appellee.

Appellate Court of Illinois — Fifth District.

Opinion filed May 14, 1986.

Attorney(s) appearing for the Case

Ralph J. Derango, of Belleville, for appellants.

Neil F. Hartigan, Attorney General, of Springfield (Roma Jones-Stewart, Solicitor General, and William D. Frazier, Assistant Attorney General, of Chicago, of counsel), for appellee.

Judgment affirmed.

JUSTICE HARRISON delivered the opinion of the court:

Plaintiffs, Gene and Pansy Smith and Delvis G. Smith, Jr., appeal from a judgment of the circuit court of St. Clair County affirming, on administrative review, final assessments imposed on them by defendant, the Department of Revenue (hereinafter referred to as the Department), for tax deficiencies due under the Retailers' Occupation Tax Act (Ill. Rev. Stat. 1983, ch. 120, par. 440

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