Department of Revenue v. Marion Sopko, Inc.

The Illinois Department of Revenue appeals from a judgment absolving the defendant, Irwin Malman, of liability for the tax deficiency of Marion Sopko, Inc., for the period of January 1969 through June 1974 and specifically challenges the court’s finding that Irwin Malman did not wilfully fail to pay taxes due under the Illinois Retailers’ Occupation Tax Act (Ill. Rev. Stat. 1977, ch. 120, par. 440 et seq.) during this 5/á-year period.

The basic facts underlying this cause are not in dispute. In 1969 or 1970 Irwin Malman received a notice of tax liability against Marion Sopko, Inc., a…