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maintain BERM’s operations.1
Petitioner filed, on December 27, 1994, an Illinois Business
Registration with the Illinois Department of Revenue for the
entity Kramer Hospitality Services (Kramer Hospitality), d.b.a.
D.K.’s Steakhouse. Also on December 27, 1994, petitioner drove
to Springfield to file an application for a new EIN, Form SS-4,
for the entity Kramer Hospitality. On December 29, 1994, the
Illinois Department of Revenue issued a certificate registering
Kramer Hospitality under the Illinois Use Tax Act, Service
Occupation Tax Act, and Service Use Tax Act. The record does not
indicate that Illinois sales taxes were reported or remitted by
petitioner or Kramer Hospitality.
During all times relevant, Kramer Hospitality did not have a
bank account; rather, throughout 1995 petitioner continued to use
BERM’s corporate bank account, in the name of D.K.’s Steak &
Seafood House, to deposit receipts and pay creditors. Kramer
Hospitality did not purchase liability insurance during 1995.
BERM’s commercial liability insurance agreements were maintained
until April 1995, when BERM ceased operations. Also, Kramer
Hospitality did not obtain a lease to operate the restaurant,
cocktail bar and lounge, and banquet facilities at the Holiday
Inn, nor did BERM execute a written agreement assigning its
1 The record is unclear as to whether these amounts were
loans to the corporation or additional contributions to capital.
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