Thermos v. Department of Revenue

Mr. JUSTICE THOMAS J. MORAN

delivered the opinion of the court:

As the result of a test audit, plaintiff, Nicholas Thermos, was assessed a use tax for a period beginning in July of 1968 and ending in March of 1971. This assessment, which amounted to *4669.48 plus interest and penalties, was based on plaintiffs alleged use of certain camera equipment in his business, a camera store. Plaintiff protested the imposition of the tax, was granted a hearing, at the close of which, the hearing officer found for the defendant by upholding plaintiffs assessed tax liability. Plaintiff then sought relief in the…