Richard's Tire Co. v. Zehnder

Defendants, the Department of Revenue (the Department) and Kenneth E. Zehnder, Director of Revenue (Zehnder), appeal from an order of the trial court upon administrative review reversing defendants’ decision that plaintiff, Richard’s Tire Company, is liable to pay taxes on certain machinery and equipment plaintiff used in the process of manufacturing retread tires. The trial court held that defendants’ final administrative decision was against the manifest weight of the evidence. Defendants raise two issues on appeal: (1) whether plaintiff’s failure to name the Department as defendant…