Sweilem v. Illinois Department of Revenue

SIXTH DIVISION March 30, 2007 No. 1-05-0157 FARID SWEILEM and KHALIL SWEILEM, ) Appeal from the ) Circuit Court Petitioners-Appellants, ) of Cook County. ) v. ) Nos. 01 L 51089 and ) 01 L 51090 ILLINOIS DEPARTMENT OF REVENUE, ) ILLINOIS DEPARTMENT OF REVENUE ) BOARD OF APPEALS; and DIRECTOR of ) THE ILLINOIS DEPARTMENT OF ) REVENUE, ) The Honorable ) Alexander P. White, Respondents-Appellees. ) Judge Presiding. JUSTICE O'MALLEY delivered the opinion of the court: Appellant-taxpayers Farid and Khalil Sweilem (taxpayers) appeal the judgment of the circuit court of Cook County affirming the…