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DEP'T OF REV. EX REL. PEOPLE OF ILL. v. STEINKOPF

86-1216.

160 Ill. App.3d 1008 (1987)

513 N.E.2d 1016

THE DEPARTMENT OF REVENUE ex rel. THE PEOPLE OF ILLINOIS, Plaintiff-Appellee, v. WILLIAM STEINKOPF, d/b/a Buffalo Grove T.V., Defendant-Appellant.

Appellate Court of Illinois — First District (2nd Division).

Opinion filed September 8, 1987.

Attorney(s) appearing for the Case

Terrance M. Jordan, of Chicago, for appellant.

Neil F. Hartigan, Attorney General, of Springfield (Patricia Rosen, Assistant Attorney General, of Chicago, of counsel), for appellee.

Judgment affirmed.

PRESIDING JUSTICE SCARIANO delivered the opinion of the court:

The Department of Revenue of the State of Illinois (the State) filed suit against William Steinkopf (Steinkopf) to collect unpaid taxes he was alleged to owe pursuant to the Retailers' Occupation Tax Act (ROTA). (Ill. Rev. Stat. 1983, ch. 120, par. 440 et seq.) The trial court found that Steinkopf's retailers' occupation tax (occupation tax) liability had not, as he had...

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