Forman Realty Corp. v. Brenza

Mr. Justice; Klingbiejl,

dissenting:

I think the judgment should be affirmed, both on principle and on the authority of Jackson Park Hospital Co. v. Courtney, 364 Ill. 497. While the State’s lien for the payment of taxes may be of a superior variety, the question here concerns its existence rather than its quality. The majority opinion is predicated upon the proposition that the corporation here is essentially the same as the trust. If such proposition cannot be supported, the case must be governed by the Hospital decision. In my opinion the proposition is not sustained by the facts.

The…