Legal Opinion
People v. Kim
Appellate Court of Illinois
Decided November 15, 1996No. 2-95-1177PublishedCited by 5 opinions
1Opinion of the Court
PRESIDING JUSTICE McLAREN
delivered the opinion of the court:
Defendant, Yung S. Kim, brings this interlocutory appeal (145 Ill. 2d R. 604(f)) from the circuit court’s denial of his motion to dismiss, on the basis of former jeopardy, the multiple-count indictment against him for filing fraudulent retailer’s occupation tax returns (35 ILCS 120/13 (West 1992)). Defendant claims that the State’s criminal prosecution against him is barred on double jeopardy grounds because, in February 1994, the State also issued against him a civil tax assessment and 10-day demand for payment of taxes in the…
2Cases cited9 opinions
- United States v. HalperSupreme Court of the United States · 1989
- Helvering v. MitchellSupreme Court of the United States · 1938
- Department of Revenue of Mont. v. Kurth RanchSupreme Court of the United States · 1994
- Wilson v. Department of RevenueIllinois Supreme Court · 1996
- United States v. StanwoodDistrict Court, D. Oregon · 1994
4 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Miller v. Kiefer Specialty Flooring, Inc.Appellate Court of Illinois · 2000
- People v. Gilberto G.-P.Appellate Court of Illinois · 2007
- People v. MedinaAppellate Court of Illinois · 1997
- Miller v. Kiefer Specialty Flooring, Inc.Appellate Court of Illinois · 2000
- People v. Gilberto G.-P.Appellate Court of Illinois · 2007