Legal Opinion
Department of Revenue Ex Rel. People v. Corrosion System Inc.
Appellate Court of Illinois
Decided July 18, 1989No. 4-88-0793PublishedCited by 7 opinions
1Opinion of the CourtJustice Lund
The Illinois Department of Revenue (Department) filed a complaint against Corrosion Systems, Inc. (Corrosion Systems), and its principal financial officer, Marshall Fisk, requesting the payment of unpaid taxes, due under the Use Tax Act (Ill. Rev. Stat. 1987, ch. 120, pars. 439.1 through 439.22). A judgment was entered against the corporation, but the corporation was found to be insolvent. The Department then sought payment from Fisk. The Department filed a motion for summary judgment, which was granted by the circuit court of Sangamon County. Fisk appeals.
The facts are not in dispute.…
2Cases cited6 opinions
- Edwin A. And Pauline Teel v. United StatesCourt of Appeals for the Ninth Circuit · 1976
- Pacific National Insurance Company v. United StatesCourt of Appeals for the Ninth Circuit · 1970
- Department of Revenue v. Heartland Investments, Inc.Illinois Supreme Court · 1985
- Department of Revenue v. Joseph Bublick & Sons, Inc.Illinois Supreme Court · 1977
- Department of Revenue v. Marion Sopko, Inc.Appellate Court of Illinois · 1980
1 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Branson v. Department of RevenueIllinois Supreme Court · 1995
- In Re StoeckerUnited States Bankruptcy Court, N.D. Illinois · 1993
- Illinois, Department of Revenue v. Raleigh (In Re Stoecker)District Court, N.D. Illinois · 1995
- In Re StoeckerUnited States Bankruptcy Court, N.D. Illinois · 1996
- Branson v. Department of RevenueAppellate Court of Illinois · 1994
2 more not listed; retrieve them via the Exa API.