Miller v. Department of Revenue

The Department of Revenue made a deficiency assessment against plaintiff taxpayers under the Retailer’s Occupation Tax Act in the amount of $2301.12, for the period June 1, 1944, to December 31, 1945. The taxpayers protested and, after hearing, a final deficiency assessment in that sum was entered by the Department on May 20, 1947. The taxpayers filed their complaint under the Administrative Review Act in the circuit 'court of Rock Island County seeking review of the assessment and, after hearing on the record made before the Department, the circuit court quashed the assessment and reversed…