Legal Opinion
Chicago, Burlington & Quincy Railroad v. Department of Revenue
Illinois Supreme Court
Decided September 24, 1959No. 35055PublishedCited by 14 opinions
1Opinion of the CourtJustice Schaefer
The Chicago, Burlington & Quincy Railroad Company brought this action in the circuit court of Lee County to review the 1957 assessment of its Illinois property by the Department of Revenue. It claimed that the assessment at $147,000,000 was excessive by $72,000,000. The circuit court set aside the assessment “at least to the extent” that it exceeded the 1956 assessment of $144,600,000. The Department appealed directly, (Ill. Rev. Stat. 1955, chap. 120, par. 619,) and the plaintiff cross-appealed.
Under the Revenue Act of 1939 it is the duty of the Department to assess the system value of the…
2Cases cited10 opinions
- Taylor v. SecorSupreme Court of the United States · 1876
- Braniff Airways, Inc. v. Nebraska State Board of Equalization & AssessmentSupreme Court of the United States · 1954
- Rowley v. Chicago & Northwestern Railway Co.Supreme Court of the United States · 1934
- People Ex Rel. Callahan v. Gulf, Mobile & Ohio RailroadIllinois Supreme Court · 1956
- Chicago & North Western Railway Co. v. Department of RevenueIllinois Supreme Court · 1955
5 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Hamer v. KirkIllinois Supreme Court · 1976
- People Ex Rel. Hillison v. Chicago, Burlington & Quincy RailroadIllinois Supreme Court · 1961
- United States v. Tampa Bay Garden Apartments, Inc. And Tampa Bay Manor, Inc.Court of Appeals for the Fifth Circuit · 1961
- People Ex Rel. Hamer v. JonesIllinois Supreme Court · 1968
- People Ex Rel. Kohorst v. Gulf, Mobile & Ohio RailroadIllinois Supreme Court · 1961
9 more not listed; retrieve them via the Exa API.