First Access Material Handling v. Wish

FIFTH DIVISION

FILED: 6/5/98

No. 1-97-2774

FIRST ACCESS MATERIAL HANDLING, ) Appeal from the) Circuit Court of

Plaintiff-Appellant, ) Cook County.)

v. )) No. 95 L 50864

ERNEST R. WISH, Director, City of )

Chicago Department of Revenue, )

and the CITY OF CHICAGO DEPARTMENT OF )

REVENUE, ) Honorable) Joanne L. Lanigan

Defendants-Appellees. ) Judge Presiding.

PRESIDING JUSTICE HOFFMAN delivered the opinion of the court:

The plaintiff, First Access Material Handling, appeals the circuit court's order which affirmed the City of Chicago Department of Revenue's (Department) assessment of taxes and penalties…