Department of Revenue v. Joseph Bublick & Sons, Inc.

Defendant, Max L. Bublick, appeals from a judgment holding him personally liable as an officer of defendant Joseph Bublick & Sons, Inc. (corporation) for *107,932.73 in unpaid retailers’ occupation taxes. He contends that the evidence did not establish (1) that plaintiff instituted proper proceedings for collection of the unpaid taxes from the corporation before proceeding against him personally, nor (2) that he wilfully failed to file the correct tax returns.

Plaintiff’s complaint, filed January 17, 1974, alleged in Count I that the corporation sold tangible personal property for use and…