Du Page Aviation Corp. v. Department of Revenue

Mr. JUSTICE THOMAS J. MORAN

delivered the opinion of the court:

Defendant, Department of Revenue, issued a use tax deficiency notice to plaintiff, Du Page Aviation Corp., for the sum of *5,590.14 alleging that plaintiff owed this sum for its business use of 10 airplanes from August of 1969, through June 1971. Plaintiff protested the assessment and was granted an administrative hearing before the Department of Revenue. The hearing officer found for the Department, holding that plaintiff’s use of these airplanes was a taxable use. Pursuant to the Administrative Review Act (Ill. Rev. Stat. 1973, ch.…