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[DOWNLOAD] "Fox v. Dept. of Revenue" by Supreme Court of Illinois # Book PDF Kindle ePub Free

Fox v. Dept. of Revenue

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eBook details

  • Title: Fox v. Dept. of Revenue
  • Author : Supreme Court of Illinois
  • Release Date : January 24, 1966
  • Genre: Law,Books,Professional & Technical,
  • Pages : * pages
  • Size : 59 KB

Description

Allen W. Fox of South Beloit, d/b/a Fox Clover Farm Super Market, appeals from an order of the circuit court of Winnebago County refusing to set aside a judgment for use tax deficiencies. The appeal is direct to this court, since the revenue is involved. In 1954 the Department of Revenue entered an assessment against the taxpayer for deficiencies in the amount of $21,101.95. He thereafter filed an action for administrative review in the circuit court of Winnebago County. On January 12, 1962, after he failed to appear at the hearing, the court entered an order that the action be dismissed and the assessment ""approved and made final."" Although the Administrative Review Act gives the court power, ""in case of affirmance or partial affirmance of an administrative decision which requires the payment of money, to enter judgment for the amount justified by the record and for costs, upon which execution may issue as in other cases"" (Ill. Rev. Stat. 1963, chap. 110, par. 275), no such entry of judgment was made in the January 12 order. No appeal was taken, nor was payment made.


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