Legal Opinion
DEP'T OF REV. EX REL. PEOPLE OF ILL. v. Steinkopf
Appellate Court of Illinois
Decided September 8, 1987No. 86-1216PublishedCited by 8 opinions
1Opinion of the Court
PRESIDING JUSTICE SCARIANO
delivered the opinion of the court:
The Department of Revenue of the State of Illinois (the State) filed suit against William Steinkopf (Steinkopf) to collect unpaid taxes he was alleged to owe pursuant to the Retailers’ Occupation Tax Act (ROTA). (Ill. Rev. Stat. 1983, ch. 120, par. 440 et seq.) The trial court found that Steinkopf’s retailers’ occupation tax (occupation tax) liability had not, as he had alleged, been discharged in bankruptcy. We affirm.
In 1979 Steinkopf purchased a business designated as “Buffalo Grove T.V.,” which was engaged in the sale of…
2Cases cited9 opinions
- In Re John Arthur Rosenow v. State of Illinois, Department of Revenue, in Re Robert M. Hull v. State of Illinois, Department of RevenueCourt of Appeals for the Seventh Circuit · 1983
- Davis v. Allstate Insurance Co.Appellate Court of Illinois · 1986
- Spancrete of Illinois, Inc. v. BrickmanAppellate Court of Illinois · 1979
- Green v. EureCourt of Appeals of North Carolina · 1973
- People's Drug Shop, Inc. v. MoyseyIllinois Supreme Court · 1943
4 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Kean v. Wal-Mart Stores, Inc.Illinois Supreme Court · 2009
- In Re Richard Eugene Groetken, Debtor. Richard Eugene Groetken v. State of Illinois, Department of RevenueCourt of Appeals for the Seventh Circuit · 1988
- In Re National Steel Corp.United States Bankruptcy Court, N.D. Illinois · 2005
- Brown v. ZehnderAppellate Court of Illinois · 1998
- In Re TorresUnited States Bankruptcy Court, N.D. Illinois · 1990
3 more not listed; retrieve them via the Exa API.