Legal Opinion
Austin Liquor Mart, Inc. v. Department of Revenue
Appellate Court of Illinois
Decided March 27, 1974No. 58789PublishedCited by 7 opinions
1Opinion of the CourtJustice Dieringer
delivered tire opinion of the court:
The defendant, Department of Revenue of the State of Illinois, brought this appeal from a decree of the Circuit Court of Cook County, heard on remand from the Supreme Court of Illinois (Austin Liquor Mart, Inc. v. Department of Revenue (1972), 51 Ill.2d 1), quashing subpoenas and enjoining the Department of Revenue from examining certain books and records. Upon remand the court held that he first was required to determine whether the taxpayer was being harassed:
“THE COURT: In the event that I find they are being harassed, you are not entitled to subpoena.
MR.…
2Cases cited18 opinions
- United States v. PowellSupreme Court of the United States · 1964
- Schulenburg v. Signatrol, Inc.Illinois Supreme Court · 1967
- Hickey v. Illinois Central RailroadIllinois Supreme Court · 1966
- Brown v. ZimmermanIllinois Supreme Court · 1959
- Austin Liquor Mart, Inc. v. Department of RevenueIllinois Supreme Court · 1972
13 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Whitley v. Lutheran HospitalAppellate Court of Illinois · 1979
- In Re Estate of MalloyAppellate Court of Illinois · 1981
- State Farm Fire & Casualty Co. v. Miller Electric Co.Appellate Court of Illinois · 1992
- Mulhern v. Talk of the Town, Inc.Appellate Court of Illinois · 1985
- Liquorama, Inc. v. American National Bank & Trust Co.Appellate Court of Illinois · 1980
2 more not listed; retrieve them via the Exa API.