Gapers, Inc. v. Department of Revenue

An assessment of $12,040.88, plus statutory penalties, covering the period from February 5, 1966 through December 14, 1968, was made by the Department of Revenue of the State of Illinois (Department) under the Retailers’ Occupation Tax Act (Ill. Rev. Stat. 1961, ch. 120, par. 440 et seq.), against Gapers, Inc. (plaintiff). This action was reviewed in the circuit court of Cook County (Ill. Rev. Stat. 1969, ch. 110, par. 264 et seq.) and was affirmed. Plaintiff appeals.

Plaintiff operates a home catering business. It arranges parties at the homes of its customers for which it provides all…