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BOBBER AUTO TRUCK PLAZA v. DEP'T OF REV.

No. 5-85-0387.

143 Ill. App.3d 614 (1986)

493 N.E.2d 404

BOBBER AUTO TRUCK PLAZA, Plaintiff-Appellee, v. THE DEPARTMENT OF REVENUE, Defendant-Appellant.

Appellate Court of Illinois — Fifth District.

Opinion filed May 19, 1986.

Attorney(s) appearing for the Case

Neil F. Hartigan, Attorney General, of Springfield (Roma Jones-Stewart, Solicitor General, and Gabriel M. Rodriguez, Assistant Attorney General, both of Chicago, of counsel), for appellant.

Brainerd W. Latourette III and Kenneth V. Byrne, both of Schlueter, Byrne & Cavanagh, of Clayton, Missouri, for appellee.

Judgment affirmed.

JUSTICE WELCH delivered the opinion of the court:

Plaintiff taxpayer Bobber Auto Truck Plaza (Bobber) commenced this action by filing a complaint for administrative review from a decision of the Illinois Department of Revenue (Department) denying Bobber's claim for credit for overpayment of retailers' occupation tax and municipal retailers' occupation tax from 1978 through 1981. The circuit court of Effingham County reversed the decision...

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