Masini v. Department of Revenue

The defendant, Illinois Department of Revenue (hereinafter “Department”), appeals from the order of the circuit court of Cook County in an administrative review action which reversed the Department’s decision, cancelled a tax deficiency assessed, and entered judgment in favor of plaintiffs. We reverse.

Ón December 18, 1974, the Department issued a notice of tax liability to the plaintiffs, Peter Masini and Pio Masini, doing business as Blue Gold Liquor Store. The total liability was in the amount of *12,892.55, which comprised alleged deficiencies in State and municipal Retailers’ Occupation…