Opinion ID: 2239822
Heading Depth: 1
Heading Rank: 3

Heading: Third Classification:

Text: Judgments had been entered against the following corporations in the amounts listed for assessments of tax which had been found to be due: Countryside Food & Beverage, Inc. d/b/a Prestige Liquor, for a period from January 1, 1962 through October 31, 1966 .................................... $362,358.70 No. 3 Countryside Food & Beverage, Inc. for a period of May 1, 1965 through February 28, 1966 ...................................... 78,085.00 Fillmore Liquors, Inc. for a period from May 1, 1965 through May 26, 1966 ...................................... 114,826.89 New Pilsen Liquors, Inc. for a period from January 1, 1965 through February 28, 1966 ....................................... 93,982.57 Downers Liquors, Inc. for a period from May 1, 1965, through April 28, 1966 ....................................... 12,476.79 Downers Liquors, Inc. for a period from May 12, 1966 to June 30, 1967 ....................................... 53,985.08 Westview Liquors, Inc. for a period from June 28, 1965 through April, 1966 ........................................ 8,209.39 Fillmore Liquors, Inc. for a period from May 12, 1966 through May 31, 1966 ........................................ 1,681.66 Countryside Food & Beverage, Inc. for a period from May 12, 1966 to May 17, 1966 .......................................... 372.15 The trial court held that these corporations were the alter egos of the two principal defendants who used these corporations as devices by which they committed fraud on the State. The court held that in equity these defendants should be personally liable for the obligations incurred in the names of these corporations and held said defendants personally responsible for the judgments.