Legal Opinion
Randolph Street Gallery v. Zehnder
Appellate Court of Illinois
Decided August 9, 2000No. 1-00-0237PublishedCited by 23 opinions
1Opinion of the CourtJustice Wolfson
In 1994 and 1995 Randolph Street Gallery (RSG), a nonprofit corporation, served as a public forum for the contemporary arts and for art education activities. All well and good, said the Illinois Department of Revenue (the Department), but RSG is not entitled to real estate charitable tax exemptions for those years. On administrative review, the circuit court held the Department should have granted the exemptions. The Department appealed. We affirm the circuit court.
FACTS
In 1993, RSG acquired two adjacent three-story buildings on North Milwaukee Avenue in Chicago’s West Town neighborhood. RSG…
2Cases cited23 opinions
- Concrete Pipe & Products of Cal., Inc. v. Construction Laborers Pension Trust for Southern Cal.Supreme Court of the United States · 1993
- City of Belvidere v. Illinois State Labor Relations BoardIllinois Supreme Court · 1998
- Branson v. Department of RevenueIllinois Supreme Court · 1995
- Methodist Old Peoples Home v. KorzenIllinois Supreme Court · 1968
- Crerar v. WilliamsIllinois Supreme Court · 1893
18 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- AFM Messenger Service, Inc. v. Department of Employment SecurityIllinois Supreme Court · 2001
- Express Valet, Inc. v. City of ChicagoAppellate Court of Illinois · 2007
- Lutheran Church of Good Shepherd of Bourbonnais v. Department of RevenueAppellate Court of Illinois · 2000
- PPG Industries, Inc. v. Department of RevenueAppellate Court of Illinois · 2002
- USX Corp. v. WhiteAppellate Court of Illinois · 2004
18 more not listed; retrieve them via the Exa API.