Diogenes v. Department of Finance

June 21, 1939, the Department of Finance of the State notified Peter Diogenes, the owner and proprietor of a restaurant in Chicago known as “The Square Grill,” of a proposed assessment of $1943 against him, representing retailers’ occupation tax and three penalties for the period from July 1, 1933, to and including April 30, 1939. The taxpayer protested the assessment and sought a hearing. Thereafter, hearings on November 24 and December 7, 1939, were held to determine the amount of tax liability. At the initial hearing the taxpayer, by his attorney, conceded that $278.22, based upon a…