Legal Opinion

Hoffman & Morton Co. v. Department of Finance

Illinois Supreme Court

Decided February 13, 1940No. 25203. Reversed and remandedPublishedCited by 4 opinions

1Opinion of the CourtJustice Stone

This is an appeal to review the order of the circuit court of (Jook county quashing a writ of certiorari sued out by appellant to review an order of the Department of Finance assessing a tax and penalty of $3657.75 against it under the Retailers’ Occupation Tax act.

Appellant was an Illinois corporation doing business in Chicago until June 30, 1936, when it transferred its assets to a partnership and ceased doing business. It.made regular monthly returns under the Retailers’ Occupation Tax act from July 1, 1933, up to and including June 30, 1936. Those returns showed gross sales for each month…

2Cases cited1 opinion

  1. Burke v. Industrial CommissionIllinois Supreme Court · 1938

3Cited by4 opinions

  1. Warshawsky & Co. v. Department of FinanceIllinois Supreme Court · 1941
  2. Department of Finance v. HuizengaIllinois Supreme Court · 1942
  3. Borden, Inc v. Department of TreasuryMichigan Supreme Court · 1974
  4. Borden, Inc v. Department of TreasuryMichigan Supreme Court · 1974

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