Fillichio v. Department of Revenue

Mr. Chiee Justice Daily

delivered the opinion of the court:

Appellant, the Department of Revenue of the State of Illinois, appeals from a judgment of the circuit court of Cook County which, in an administrative review proceeding, reversed a decision of the Department that appellees, Anthony and Bennie Fillichio, doing business as Austin Liquor Marts, were subject to a deficiency assessment and penalty under the Retailers’ Occupation Tax Act. (Ill. Rev. Stat. 1951, chap. 120, par. 440, et seq.) The revenue being involved, we have jurisdiction on direct appeal.

During the period from January 1,…