Abt v. Department of Revenue

This is an appeal from a judgment of the circuit court of Cook County in an administrative review proceeding affirming a decision of the Department of Revenue finding liability against the plaintiff, Frank C. Abt, under the Retailers’ Occupation Tax Act.

Plaintiff operates an ice cream business. He purchases the manufactured product and stores it at two locations in Chicago. Ice cream is packed in small conveyances (carts, motor scooters and bike units) each morning and is then peddled and sold from the vehicles by boys 14 years old and upward. The vehicles are furnished by plaintiff. He…