All-American Transport, Inc. v. Howlett

Mr. PRESIDING JUSTICE GOLDBERG

delivered the opinion of the court:

All-American Transport, Inc., now known as All-American, Inc. (plaintiff), brought an action under the Administrative Review Act (Ill. Rev. Stat. 1975, ch. 110, par. 264 et seq.), to review a decision by the Illinois Secretary of State, Michael J. Howlett (defendant). After an audit of plaintiff’s records, defendant assessed certain tax items against plaintiff. On review, the trial court reversed this decision and defendant has appealed.

There is no dispute concerning the factual basis of the controversy. Plaintiff makes no point…