Legal Opinion
Andras v. Department of Revenue
Appellate Court of Illinois
Decided March 31, 1987No. 86-0535PublishedCited by 20 opinions
1Opinion of the CourtJustice Unverzagt
Plaintiffs, Stephen and Betty Andras (hereinafter referred to as the taxpayers), appeal from a judgment of the circuit court of Kane County which affirmed the decision of the Illinois Department of Revenue concluding that they could not deduct from their gross income for Illinois income tax purposes distributions received by them from the Trust for Short-Term U.S. Government Securities (the Trust). The Trust is also a plaintiff in this appeal.
The facts are not disputed. The Trust was established as a Massachusetts business trust and operates as a regulated investment company, as defined in…
2Cases cited14 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
- Van Allen v. AssessorsSupreme Court of the United States · 1866
- First Agricultural National Bank of Berkshire County v. State Tax CommissionSupreme Court of the United States · 1968
- Helvering v. San Joaquin Fruit & Investment Co.Supreme Court of the United States · 1936
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3Cited by20 opinions
- Nebraska Department of Revenue v. LoewensteinSupreme Court of the United States · 1994
- Capital Preservation Fund, Inc. v. Department of RevenueCourt of Appeals of Wisconsin · 1988
- Brown v. Franchise Tax BoardCalifornia Court of Appeal · 1987
- Borg v. Department of RevenueOregon Supreme Court · 1989
- Massman Construction Co. v. Director of RevenueSupreme Court of Missouri · 1989
15 more not listed; retrieve them via the Exa API.