Legal Opinion
Rockford Life Insurance v. Department of Revenue
Illinois Supreme Court
Decided April 4, 1986No. 61116PublishedCited by 15 opinions
1Opinion of the CourtJustice Miller
The Illinois Department of Local Government Affairs assessed the capital stock of the Rockford Life Insurance Company for the year 1978 at $6,937,000. Included in the Department’s computation were certain obligations that had not been included in the assessment in previous years and that Rockford Life believed were exempt from State and local taxation. The company sought administrative review of the assessment. The circuit court of Winnebago County affirmed the assessment and, in a related proceeding brought by the Winnebago County treasurer, entered judgment against Rockford Life in the…
2Cases cited16 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- Weston and Others v. the City Council of CharlestonSupreme Court of the United States · 1829
- Memphis Bank & Trust Co. v. GarnerSupreme Court of the United States · 1983
- Hickey v. Illinois Central RailroadIllinois Supreme Court · 1966
- American Bank & Trust Co. v. Dallas CountySupreme Court of the United States · 1983
11 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Brown's Furniture, Inc. v. WagnerIllinois Supreme Court · 1996
- Scott Air Force Base Properties, LLC v. COUNTY, ST. CLAIR, ILL.Court of Appeals for the Seventh Circuit · 2008
- Rockford Life Insurance v. Illinois Department of RevenueSupreme Court of the United States · 1987
- Jack Bradley, Inc. v. Department of Employment SecurityIllinois Supreme Court · 1991
- Blisset v. BlissetIllinois Supreme Court · 1988
10 more not listed; retrieve them via the Exa API.