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Legal Opinion

Warren Realty Co. v. Department of Revenue

Appellate Court of Illinois

Decided July 10, 1978No. 77-1710PublishedCited by 9 opinions

1Opinion of the Court

Mr. PRESIDING JUSTICE GOLDBERG

delivered the opinion of the court:

Warren Realty Company (plaintiff) made payment under protest of an assessment of income taxes and penalties to the Illinois Department of Revenue. Plaintiff filed suit for refund in the circuit court. Plaintiff has appealed from an order dismissing the suit.

Plaintiff, a Missouri corporation qualified to do business in Illinois, purchased improved real estate in Illinois in 1950. Each year thereafter plaintiff took a deduction on its Federal income tax return for depreciation on the improvements. Plaintiff sold the property in…

2Cases cited5 opinions

  1. Thorpe v. MahinIllinois Supreme Court · 1969
  2. Boyer v. BoyerSupreme Court of the United States · 1885
  3. Mitchell v. MahinIllinois Supreme Court · 1972
  4. People Ex Rel. Kutner v. CullertonIllinois Supreme Court · 1974
  5. Morley, Comm'r of Revenues v. RemmelSupreme Court of Arkansas · 1949

3Cited by9 opinions

  1. National Realty & Investment Co. v. Department of RevenueAppellate Court of Illinois · 1986
  2. Caterpillar Tractor Co. v. LenckosAppellate Court of Illinois · 1979
  3. Rauscher v. AlbertAppellate Court of Illinois · 1986
  4. Bodine Electric Co. v. AllphinAppellate Court of Illinois · 1979
  5. Brown v. Department of RevenueAppellate Court of Illinois · 1980

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