Decatur Sports Foundation v. Department of Revenue

PRESIDING JUSTICE SPITZ

delivered the opinion of the court:

This appeal arises from administrative review of a decision by the Illinois Department of Revenue (Department) denying a charitable tax exemption sought by Decatur Sports Foundation (Foundation) for 1984 under section 19.7 of the Revenue Act of 1939 (Ill. Rev. Stat. 1983, ch. 120, par. 500.7). The plaintiff sought review in the circuit court of Macon County, which affirmed the Department’s findings. On appeal, plaintiff raises issues relating to the standard of review applied by the circuit court, the hearing referee’s conclusion that…