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McLean v. Department of Revenue

Case Date: 11/28/2001
Court: 1st District Appellate
Docket No: 1-00-2086 Rel

FOURTH DIVISION

November 28, 2001

No. 1-00-2086

DANIEL McLEAN, 

          Plaintiff-Appellee and
          Cross-Appellant,

     v.

THE DEPARTMENT OF REVENUE,

          Defendant-Appellant and
          Cross-Appellee.

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Appeal from the
Circuit Court of
Cook County.





Honorable
Alexander P. White,
Judge Presiding.
 

JUSTICE SOUTH delivered the opinion of the court:

Defendant, Illinois Department of Revenue, issued a notice of penalty tax liability for theperiod of March 1991 through April 1992, excluding May 1991, against plaintiff, DanielMcLean, the chairman and majority stockholder of Chicago Kitchen Corporation (Corporation),in connection with the Corporation's unpaid taxes, penalties and interest under section 13