Legal Opinion
Wyndemere Retirement Community v. Department of Revenue
Appellate Court of Illinois
Decided August 17, 1995No. 2-94-0566PublishedCited by 24 opinions
1Opinion of the CourtJustice Thomas
The plaintiff, Wyndemere Retirement Community (Wyndemere), sought a charitable exemption from the Illinois Retailer’s Occupation Tax Act (35 ILCS 120/2 — 5 (West 1992)) and the Illinois Use Tax Act (35 ILCS 105/3 — 5 (West 1992)). The Illinois Department of Revenue (Department) denied the exemption and the circuit court of Du Page County affirmed the Department’s decision. The plaintiff appeals.
The record reveals that Wyndemere is an Illinois not-for-profit corporation and is exempt from Federal income tax as a charitable organization under section 501(c)(3) of the Internal Revenue Code of…
2Cases cited7 opinions
- Methodist Old Peoples Home v. KorzenIllinois Supreme Court · 1968
- Small v. PangleIllinois Supreme Court · 1975
- Hoffmann v. Lyon Metal Products, Inc.Appellate Court of Illinois · 1991
- Village of Downers Grove v. Illinois State Labor Relations BoardAppellate Court of Illinois · 1991
- Worth v. BD. OF TR. OF POLICE PEN. FUND, VILLAGE OF ORLAND PARKAppellate Court of Illinois · 1992
2 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- Quad Cities Open, Inc. v. City of SilvisIllinois Supreme Court · 2004
- XL Disposal Corp., Inc. v. ZehnderAppellate Court of Illinois · 1999
- Oregon Community Unit School District No. 220 v. Property Tax Appeal BoardAppellate Court of Illinois · 1996
- Randolph Street Gallery v. ZehnderAppellate Court of Illinois · 2000
- Institute of Gas Technology v. Department of RevenueAppellate Court of Illinois · 1997
19 more not listed; retrieve them via the Exa API.