Miller v. Department of Revenue

The owners of a night club in the city of Chicago filed a complaint in the circuit court of Cook County seeking administrative review of certain deficiencies in sales taxes assessed by the Department of Revenue. The trial court entered judgment in plaintiffs’ favor on the disputed issue in the case, holding that in computing the tax they were entitled to deduct from their gross receipts the net cost of entertainment provided for the customers. • The Department appeals directly to this court, the public revenue being involved.

The facts are not disputed. Plaintiffs are engaged in the operation…