Grand Liquor Co. v. Department of Revenue

This case involves the evidentiary effect given to a Department of Revenue estimated tax correction predicated upon a computer printout.

Plaintiff, Grand Liquor Company, Inc., received a final assessment for an alleged tax deficiency due under the Retailers’ Occupation Tax Act (Ill. Rev. Stat. 1973, ch. 120, par. 440 et seq.), and the Municipal Retailers’ Occupation Tax Act (Ill. Rev. Stat. 1973, ch. 24, par. 8—11—1) from the Department of Revenue of the State of Illinois (hereinafter referred to as the Department).

There were four administrative hearings held at which the Department’s auditor…