Balla v. Department of Revenue

The petitioner, Diane L. Balia, brought this action under the Administrative Review Act (Ill. Rev. Stat. 1979, ch. 110, par. 264 et seq.) to review a decision of the Illinois Department of Revenue (Department) disallowing income tax exemptions which the petitioner claimed for her three minor children. The circuit court of Cook County entered judgment in favor of the Department and the petitioner appeals contending that: (1) the Department failed to prove by a preponderance of the evidence that she was not entitled to the exemptions, and (2) her uncontroverted testimony that she alone…