Hopedale Medical Foundation v. Zagel

This is an appeal by defendant Illinois Department of Revenue (Department) from an order of the circuit court of Peoria County denying defendant Department’s motion to dismiss plaintiff Hopedale Medical Foundation’s complaint for Administrative Review. Ill. Rev. Stat. 1979, ch. 110, pars. 264-279.

We reverse.

The facts of this case are as follows. On August 11, 1980, plaintiff filed a complaint for administrative review in the Circuit Court of Peoria County, seeking judicial review of determination by the defendant Department that plaintiff was liable for over $101,000 in Retailers’ Occupation…