Legal Opinion
Department of Revenue v. Semenek
Appellate Court of Illinois
Decided February 13, 1990No. 1-88-2588, 1-88-2589 consPublishedCited by 13 opinions
1Opinion of the CourtJustice O’Connor
John Sheehy and George Semenek challenge a judgment against them as individuals for failure to pay retailers’ occupation taxes. For the reasons below, we affirm.
John Sheehy and George Semenek operated a gas station under the name of George G. Semenek and Associates, Inc., a business incorporated on May 18, 1978 (the Corporation). On December 1, 1980, the Illinois Secretary of State dissolved the corporation for failure to file annual reports and pay franchise taxes. On August 28, 1984, the Secretary of State reinstated the corporation. During the period of dissolution, Sheehy and Semenek…
2Cases cited7 opinions
- Reif v. BarrettIllinois Supreme Court · 1933
- People Ex Rel. Scott v. PintozziIllinois Supreme Court · 1971
- Department of Revenue v. Heartland Investments, Inc.Illinois Supreme Court · 1985
- People v. SevillaIllinois Supreme Court · 1989
- Estate of Plepel v. Industrial Metals, Inc.Appellate Court of Illinois · 1983
2 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Henderson-Smith & Associates, Inc. v. Nahamani Family Service Center, Inc.Appellate Court of Illinois · 2001
- Chicago Title & Trust Co. v. Brooklyn Bagel Boys, Inc.Appellate Court of Illinois · 1991
- H & H PRESS, INC. v. AxelrodAppellate Court of Illinois · 1994
- Cook v. Department of RevenueAppellate Court of Illinois · 1996
- Cardem, Inc. v. Marketron International, Ltd.Appellate Court of Illinois · 2001
8 more not listed; retrieve them via the Exa API.