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FED. LIFE INS. CO. v. DEPT. OF LOCAL GOV. AFF.

No. 48788.

65 Ill.2d 320 (1976)

357 N.E.2d 1189

FEDERAL LIFE INSURANCE COMPANY et al., Appellees, v. THE DEPARTMENT OF LOCAL GOVERNMENT AFFAIRS et al., Appellants.

Supreme Court of Illinois.

Opinion filed December 3, 1976.

Attorney(s) appearing for the Case

William J. Scott, Attorney General, of Chicago (Patricia Rosen, Assistant Attorney General, of counsel), for appellants.

Otis H. Halleen and Robert M. Farquharson, of Sonnenschein, Carlin, Nath & Rosenthal, of Chicago, for appellees.

Judgment affirmed.

MR. CHIEF JUSTICE WARD delivered the opinion of the court:

The defendants, the Department of Local Government Affairs and Frank A. Kirk, its director (hereafter, the Department), appealed to the appellate court from a judgment of the circuit court of Cook County which held that the formula used by the Department to determine the 1972, 1973 and 1974 capital stock tax assessments of the plaintiffs...

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