Henderson v. Department of Revenue

This is an administrative review action to review an assessment imposed by the Department of Revenue against the plaintiff, John W. Henderson, doing business as the Inn Town Restaurant. The circuit court of Winnebago County affirmed the determination of the Department that under the provisions of the Use Tax Act (Ill. Rev. Stat. 1959, chap. 120, par. 439.1 et seq.) the plaintiff was liable for tax and penalties in the amount of $2,084.52. The plaintiff has appealed directly to this court. The revenue is involved.

This disputed tax was imposed upon the plaintiff’s purchases of building…