Legal Opinion
Velde Ford Sales, Inc. v. Department of Revenue
Appellate Court of Illinois
Decided September 26, 1985No. 4-85-0175PublishedCited by 8 opinions
1Opinion of the Court
PRESIDING JUSTICE GREEN
delivered the opinion of the court:
Plaintiff, Velde Ford Sales, Inc., is in the business of selling new and used motor vehicles at retail. It has the practice of making a charge, over and above the sales price, to those of its customers who so wish, to prepare and deliver to the Secretary of State, applications for new vehicle licenses and certificates of title necessitated because of a sale. On November 23, 1983, defendant, Illinois Department of Revenue (Department) sent plaintiff a notice of tax liability assessing plaintiff with a deficiency under section 2 of the…
2Cases cited7 opinions
- Snite v. Department of RevenueIllinois Supreme Court · 1947
- Central Television Service, Inc. v. IsaacsIllinois Supreme Court · 1963
- Gapers, Inc. v. Department of RevenueAppellate Court of Illinois · 1973
- Continental Can Co. v. NudelmanIllinois Supreme Court · 1941
- Leslie Car Wash Corp. v. Department of RevenueIllinois Supreme Court · 1978
2 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- In Re Richard Eugene Groetken, Debtor. Richard Eugene Groetken v. State of Illinois, Department of RevenueCourt of Appeals for the Seventh Circuit · 1988
- DEP'T OF REV. EX REL. PEOPLE OF ILL. v. SteinkopfAppellate Court of Illinois · 1987
- Airco Industrial Gas Division v. Department of RevenueAppellate Court of Illinois · 1991
- HVT, INC. v. LawSupreme Court of Connecticut · 2011
- Liquid Air Corp. v. JohnsonAppellate Court of Illinois · 1992
3 more not listed; retrieve them via the Exa API.