Legal Opinion

People Ex Rel. Carr v. Alpha Pi of Phi Kappa Sigma Educational Ass'n of the University

Illinois Supreme Court

Decided June 22, 1927No. 17796. Judgment affirmedPublishedCited by 21 opinions

1Opinion of the CourtJustice Stone

This is an appeal from the judgment of the county court of Cook county against the property of appellant for taxes. The basis of the objection filed to the application of the county treasurer for judgment is that the property of appellant, which is a Greek Letter social fraternity, is used exclusively for charitable and educational purposes and not for profit.

Appellant claims exemption under paragraph 7 of section 2 of the Revenue act. (Cahill’s Stat. 1925, p. 1998.) This section provides that the property referred to therein shall be exempt from taxation to the extent therein limited. The…

2Cases cited5 opinions

  1. Ould v. Washington Hospital for FoundlingsSupreme Court of the United States · 1877
  2. People ex rel. McCullough v. Deutsche Evangelisch Lutherische Jehovah Gemeinde Ungeaenderter Augsburgischer ConfessionIllinois Supreme Court · 1911
  3. Congregational Sunday School & Publishing Society v. Board of ReviewIllinois Supreme Court · 1919
  4. Knox College v. Board of ReviewIllinois Supreme Court · 1923
  5. Most Worshipful Grand Lodge of Ancient Free & Accepted Masons v. Board of ReviewIllinois Supreme Court · 1917

3Cited by21 opinions

  1. Provena Covenant Medical Center v. Department of RevenueIllinois Supreme Court · 2010
  2. Estate of Scharf v. CommissionerUnited States Tax Court · 1962
  3. City of Lawrenceville v. MaxwellIllinois Supreme Court · 1955
  4. Hazen v. National Rifle Ass'n of AmericaCourt of Appeals for the D.C. Circuit · 1938
  5. City of Mattoon v. GrahamIllinois Supreme Court · 1944

16 more not listed; retrieve them via the Exa API.

Showing a preview — retrieve the full document via the Exa API.

Powered by the Exa API