Department of Revenue v. Roman S. Dombrowski Enters, Inc.

This action was filed by the Department of Revenue (Department) in 1975 to collect a deficiency in retailer’s occupation tax (ROT) payments owed by Roman S. Dombrowski Enterprises, Inc., from the corporation and its two stockholders and officers, Roman and Mary Dombrowski. After a default judgment entered against the corporation proved to be uncollectible, a trial was held in 1988 to determine whether Roman Dombrowski and his wife were personally liable for the deficiency. The trial judge found that Roman Dombrowski (defendant) was personally liable pursuant to section 13V2 of the Retailers’…