Lakeland Construction Co. v. Department of Revenue

Mr. PRESIDING JUSTICE SEIDENFELD

delivered the opinion of the court:

Lakeland Construction Company, Inc., appeals from an adverse judgment upon judicial review of an assessment under the provisions of the Motor Fuel Tax Act (Ill. Rev. Stat. 1977, ch. 120, par. 417). The taxpayer contends that it should have been permitted to estimate the portion of its motor fuel which was used in nonhighway vehicles and therefore nontaxable since the Department admitted that some amount was so used; and that the hearing officer at the administration hearing, acting in the dual capacity of a hearing officer and…