Opinion ID: 2239822
Heading Depth: 1
Heading Rank: 1

Heading: First Classification:

Text: The Department of Revenue made an assessment of tax due against a corporation named No. 2 Countryside Food & Beverage, Inc. in the amount of $34,602.57. This amount was subsequently reduced to judgment against the corporation. Citation proceedings to discover assets disclosed that there were no assets of the corporation. The court found that Rocco and Frank Pintozzi were the officers or employees of the corporation who had the control, supervision and responsibility of filing the tax returns and paying the tax. The court found that these defendants wilfully failed to file the returns and make the payments and, under the provisions of section 13 1/2 of the Retailers' Occupation Tax Act (Ill. Rev. Stat. 1967, ch. 120, par. 452 1/2), held them personally liable for the judgment against the corporation. The same proceeding was followed against a corporation named Double Value Liquors and Restaurant, Inc., and for the same reason said defendants were held personally liable for the judgment against this corporation in the amount of $99,432.87.