Goldfarb v. Department of Revenue

The Department of Revenue, hereinafter referred to as the Department, imposed a deficiency assessment of retailers’ occupation tax in the amount of $2136.55 against appellant, Sol Goldfarb, doing business as Goldfarb’s Department Store, hereinafter referred to as the taxpayer. The assessment was confirmed by the circuit court of Madison County and the taxpayer appeals to this court, the revenue being involved.

The taxpayer operated a department store in Wood-river, Illinois, selling men’s, women’s and children’s clothing and household drygoods during the taxable period here involved, January…