Department of Revenue v. Heartland Investments, Inc.

Plaintiff, the Department of Revenue of the State of Illinois (Department), instituted each of the actions involved in this consolidated appeal, by filing a complaint for the collection of unpaid retailers’ occupation taxes (Ill. Rev. Stat. 1979, ch. 120, par. 440 et seq.) In cause No. 60289, filed in the circuit court of Peoria County, the Department sought recovery of unpaid retailers’ occupation taxes from Heartland Investments, Inc., d/b/a The Poison Apple. In a second count, the Department sought recovery, in the alternative, from defendant Peter S. Vermeil, the corporation’s president,…