Legal Opinion
Esmail v. Department of Revenue
Appellate Court of Illinois
Decided February 16, 2007No. 2-06-0277 RelPublishedCited by 5 opinions
1Opinion of the CourtJustice Kapala
Plaintiff, Basim Esmail, was president, secretary, and treasurer of Bazco Enterprises, Inc., d/b/a Extra Value Liquors (Bazco), a retail liquor business. The Illinois Department of Revenue (the Department) assessed a penalty against plaintiff in the amount of $72,039.34 for wilfully failing to pay the business’s sales tax obligations under the Retailers’ Occupation Tax Act (Retailer’s Act) (35 ILCS 120/1 et seq. (West 2004)). Plaintiff was held personally liable for the tax delinquency, pursuant to section 3 — 7 of the Uniform Penalty and Interest Act (UPI Act) (35 ILCS 735/3 — 7 (West…
2Cases cited11 opinions
- Belleville Toyota, Inc. v. Toyota Motor Sales, U.S.A., Inc.Illinois Supreme Court · 2002
- McGaughy v. Illinois Human Rights CommissionIllinois Supreme Court · 1995
- People v. McClureIllinois Supreme Court · 2006
- Glasco Electric Co. v. Department of RevenueIllinois Supreme Court · 1981
- Hines v. Department of Public AidIllinois Supreme Court · 2006
6 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Bigelow Group, Inc. v. RickertAppellate Court of Illinois · 2007
- Thompson v. Department of Employment SecurityAppellate Court of Illinois · 2010
- Bigelow Group, Inc. v. RickertAppellate Court of Illinois · 2007
- Esmail v. Department of RevenueAppellate Court of Illinois · 2007
- Thompson v. Department of Employment SecurityAppellate Court of Illinois · 2010