Schuman v. Department of Revenue

A complaint was filed by plaintiffs to review a final assessment by the Department of Revenue under the Retailers’ Occupation and Municipal Retailers’ Occupation Tax acts. The circuit court of Cook County affirmed the assessments in the sum of $26,987.48. The Department appealed directly to this court from a judgment order vacating the former judgment since the public revenue is involved.

There is no issue of fact. The record of proceedings filed by the Department included the final assessments. Each had a blank line for the signature of the Director of Revenue but neither was signed. The…