Fredman Bros. Furniture Co. v. Department of Revenue

Fredman Bros., a retail furniture business, and the Department of Revenue of our State, became embroiled in a controversy as to whether Fredman was liable for taxes due under the Retailers’ Occupation Tax Act (Ill. Rev. Stat. 1979, ch. 120, par. 440 et seq.). Notice of tax liability was issued by the Department on August 30, 1979, which was followed by an administrative hearing which led to the Department’s issuance of a final assessment on August 24, 1981. Fred-man’s request for a rehearing was denied and on November 19, 1981, the taxpayer Fredman filed a complaint in the circuit court of…