Legal Opinion
Wolters v. Johnson
Appellate Court of Illinois
Decided May 6, 1983No. 82-0199PublishedCited by 6 opinions
1Opinion of the Court
PRESIDING JUSTICE WILSON
delivered the opinion of the court:
Plaintiffs, Robert M. and Eleanor Lee Wolters, husband and wife, filed a complaint in the circuit court of Cook County pursuant to the provisions of the Administrative Review Act (Ill. Rev. Stat. 1979, ch. 110, par. 264 et seq.) to obtain judicial review of a decision rendered by the Illinois Department of Revenue (Department), affirming the denial of refunds to plaintiffs as joint taxpayers for State income tax paid on money disbursed as alimony in tax years commencing after December 31, 1973, through December 31, 1976. The circuit…
2Cases cited21 opinions
- Helvering v. HorstSupreme Court of the United States · 1940
- Lehnhausen v. Lake Shore Auto Parts Co.Supreme Court of the United States · 1973
- Corliss v. BowersSupreme Court of the United States · 1930
- United States v. Kirby Lumber CoSupreme Court of the United States · 1931
- Welch v. HenrySupreme Court of the United States · 1938
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3Cited by6 opinions
- Herbert L. Eggert v. Robert Weisz, David Blair and Mary Anne ForanCourt of Appeals for the Seventh Circuit · 1988
- Byrd v. HamerAppellate Court of Illinois · 2011
- State ex rel. Insurance Commissioner of West Virginia v. Blue Cross & Blue Shield of West Virginia, Inc.West Virginia Supreme Court · 2006
- Mary E. Scott, of the Estate of Lucille M. Horstmeier, Deceased v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 2000
- Scott, Mary E. v. CIRCourt of Appeals for the Seventh Circuit · 2000
1 more not listed; retrieve them via the Exa API.