Young v. Hulman

This is an appeal by plaintiffs, Mel C. Young individually, and Mel Young Mobile Homes, Inc., and a cross appeal by defendant, Department of Revenue, from a judgment of the circuit court of Sangamon County affirming, after modification, the findings of an administrative hearing officer concerning the amount of retailers’ occupation tax owed by plaintiffs. Since the corporate plaintiff assumed all prior obligations of the individual plaintiff’s business in December 1962, for purposes of the appeal the plaintiffs will hereinafter be referred to as simply the taxpayer.

Pursuant to an audit of the…