- 3 -
beginning in August 1994.
Petitioner hired a corporate service company to prepare and
file the incorporation documents on behalf of petitioner and Mr.
Maker. The articles of incorporation of BERM were filed with the
Illinois secretary of state on July 21, 1994, along with an
application to adopt an assumed corporate name, D.K.’s Steak &
Seafood House, on July 29, 1994. BERM also filed an application
for an employer identification number (EIN) with respondent. The
Illinois Department of Revenue issued a certificate registering
BERM under the Illinois Use Tax Act, Service Occupation Tax Act,
and Service Use Tax Act.
Petitioner negotiated BERM’s lease with F.M. (Pat) Sullivan
and Dorothy Jane Sullivan, as Trustee of the Dorothy Sullivan
Trust, dated December 20, 1990, to operate the restaurant,
cocktail bar and lounge, and banquet facilities at the Holiday
Inn. BERM purchased commercial general liability insurance,
excess liability insurance, and liquor liability insurance for
the period from August 1, 1994, until August 1, 1995; however,
the insurance agreements were canceled at the end of April 1995.
Initially, petitioner participated minimally in the daily
operations of D.K.’s Steak & Seafood House. Petitioner
considered himself the investor or “financial supporter” and Mr.
Maker the “operating expert”, handling the day-to-day operation
of the restaurant. Petitioner was also in charge of securing
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: May 25, 2011