Rodman v. Department of Revenue

An assessment in the amount of $19,165.72 was made by the defendant, the Department of Revenue of the State of Illinois, under the Retailers’ Occupation Tax Act (Ill.Rev.Stat. 1961, ch. 120, par. 440 et seq.), against the plaintiffs, Leonard Rodman and Alan Rodman, administrators of the estate of Meyer Rodman, doing business as Fashion Woolen Company. The decision was reviewed in the circuit court of Cook County under the Administrative Review Act (Ill.Rev.Stat. 1969, ch. 110, par. 264 et seq.) and was affirmed.

Rodman, as we shall refer to the plaintiffs, is in the business of selling…