Fox v. Department of Revenue

Allen W. Fox of South Beloit, d/b/a Fox Clover Farm Super Market, appeals from an order of the circuit court of Winnebago County refusing to set aside a judgment for use tax deficiencies. The appeal is direct to this court, since the revenue is involved.

In 1954 the Department of Revenue entered an assessment against the taxpayer for deficiencies in the amount of $21,101.95. He thereafter filed an action for administrative review in the circuit court of Winnebago County. On January 12, 1962, after he failed to appear at the hearing, the court entered an order that the action be dismissed and…