Phil Crowley Steel Corp. v. King

HAMILTON, Judge.

Appellant-Phil Crowley Steel Corporation (hereinafter Crowley) appeals from the circuit court’s denial of its petition for review of a sales and use tax assessment for the period July 1, 1975 through May 31, 1977. We reverse and remand this cause for further proceedings.

Following an audit, informal hearing, and timely appeal, the Department of Revenue (hereinafter Department) conducted an evidentiary hearing on March 28, 1979, before Assistant General Counsel Dennis Hoffert concerning an assessment of sales and use tax of $21,053.74 for the period of July 1, 1975 through May…