Estate of Graham v. Department of Revenue

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…