Department of Finance v. Gandolfi

The Department of Finance of the State of Illinois filed its complaint in the circuit court of Lake county praying judgment in the sum of $1293.75 as a retailers’ occupation tax against the defendants, Neil Gandolfi and D. Giangiorgi, co-partners, doing business as Gandolfi and Giangiorgi. A motion of defendants in the nature of a demurrer was denied, and upon their failure to plead judgment was entered against them. Defendants have prosecuted this appeal.

The facts set forth in the complaint stand admitted by defendants’ motion. It does not appear whether defendants filed a return as required…