Ruby Chevrolet, Inc. v. Department of Revenue

This is an appeal from a judgment of the circuit court of Cook County rendered against a taxpayer, Ruby Chevrolet, Inc., in an administrative review action to review a deficiency assessment for retailers’ occupation tax. The final assessment involved only the tax on the sale of reconditioned trade-in automobiles sold to other dealers for resale.

The taxpayer now urges in this court that the Department of Revenue failed to make out a prima facie case in the original hearing; that findings of fact of the hearing officer were not amply supported by evidence in the record, and that the Department…