Legal Opinion
People v. Thompson
Appellate Court of Illinois
Decided September 15, 1980No. 15900PublishedCited by 20 opinions
1Opinion of the Court
Mr. PRESIDING JUSTICE MILLS
delivered the opinion of the court:
Can a State revenue auditor settle a tax liability of a taxpayer and thereby preclude subsequent criminal prosecution?
No.
We reverse and remand.
The State appeals the trial court’s dismissal of indictments handed down against defendants Paul Thompson and Target Petroleum, Inc. The indictments charged 11 counts of knowingly making a false motor fuel tax return (Ill. Rev. Stat. 1979, ch. 120, par. 431(5)), and 8 counts of knowingly filing a fraudulent retailers’ occupational tax return (Ill. Rev. Stat. 1979, ch. 120, par. 452). The…
2Cases cited6 opinions
- People v. LawsonIllinois Supreme Court · 1977
- People v. FriedmanIllinois Supreme Court · 1980
- People v. HillIllinois Supreme Court · 1980
- United States v. Frank Gorham, Jr., United States of America v. Otis D. Wilkerson, A/K/A Robert N. Jones, A/K/A James BurgessCourt of Appeals for the D.C. Circuit · 1975
- People v. StingerAppellate Court of Illinois · 1974
1 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- Ingemunson v. HedgesIllinois Supreme Court · 1990
- McGrath v. GillisCourt of Appeals for the Seventh Circuit · 1995
- In Re Objection of Cook to Referendum Petition of Marjorie PierceAppellate Court of Illinois · 1984
- Nelson v. Kendall CountyIllinois Supreme Court · 2014
- Suburban Cook County Regional Office of Education v. Cook County BoardAppellate Court of Illinois · 1996
15 more not listed; retrieve them via the Exa API.