Copilevitz v. Department of Revenue

In this administrative review action, the circuit court of St. Clair County reduced the Department of Revenue’s deficiency assessment against the taxpayer, Maurice Copilevitz, from $3,626.70 to $1,200. The Department has appealed.

During the taxing period here in question, July of 1952 to March of 1955, the taxpayer operated a retail grocery store in East St. Louis, known as the Ohio Market. He filed monthly returns pursuant to the Retailers’ Occupation Tax Act, and on those returns he claimed certain deductions for items sold for resale. A departmental field audit of his books and records…