Lutkus v. Department of Finance

The plaintiff, Anton Lutkus, doing business as Anton’s Tavern, appeals from a judgment of the superior court of Cook county quashing a writ of certiorari sued out to review the assessment of the defendant, the Department of Finance, against him in the amount of $964.98 representing tax deficiencies, and penalty of $48.25, under the Retailers’ Occupation Tax Act.

The tax covers a period commencing January 1, 1938, and ending March 31, 1941. Plaintiff’s tax returns disclose that he reported sales of $1517.90 for the jear 1938, an average of $4.15 per day. For the year 1939, reported sales…