Legal Opinion

Estate of Graham v. Department of Revenue

Appellate Court of Illinois

Decided November 6, 1987No. 5-86-0609PublishedCited by 2 opinions

1Opinion of the CourtJustice Harrison

Plaintiffs Thomas L. Graham, Jerry D. Graham and Ronnie J. Graham, d/b/a Misty Farms, and Lena Graham, d/b/a Graham Stock Farm, appeal from a judgment of the circuit court of Marion County slightly reducing but generally affirming, on administrative review, final assessments imposed on them by defendant, the Department of Revenue (hereinafter the Department), for tax deficiencies due under the Retailers’ Occupation Tax Act (Ill. Rev. Stat. 1975, ch. 120, par. 440 et seq.), the Municipal Retailers’ Occupation Tax Act (Ill. Rev. Stat. 1975, ch. 24, par. 8 — 11—1 et seq.), and the Use Tax Act…

2Cases cited5 opinions

  1. United Air Lines, Inc. v. JohnsonIllinois Supreme Court · 1981
  2. Howard Worthington, Inc. v. Department of RevenueAppellate Court of Illinois · 1981
  3. Central Furniture Mart, Inc. v. JohnsonAppellate Court of Illinois · 1987
  4. Smith v. Department of RevenueAppellate Court of Illinois · 1986
  5. Allemed, Inc. v. Department of RevenueAppellate Court of Illinois · 1981

3Cited by2 opinions

  1. Chicago Bears Football Club v. Cook County Department of RevenueAppellate Court of Illinois · 2014
  2. Ford Motor Co. & Affiliates v. The Department of RevenueAppellate Court of Illinois · 2019

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