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FRIENDSHIP MANOR v. DEPT. OF REVENUE

No. 80-147.

91 Ill. App.3d 91 (1980)

414 N.E.2d 525

FRIENDSHIP MANOR OF THE BRANCH OF KING'S DAUGHTERS AND SONS, INC., Plaintiff-Appellant, v. THE DEPARTMENT OF REVENUE, Defendant-Appellee.

Appellate Court of Illinois — Third District.

Opinion filed December 19, 1980.

Attorney(s) appearing for the Case

Eric F. Schwarz, of Van Der Kamp, Crampton & Snyder, P.C., of Rock Island, for appellant.

Tyrone C. Fahner, Attorney General, of Springfield (Ronald D. Cobb, Assistant Attorney General, of counsel), for appellee.

Judgment affirmed.

Mr. PRESIDING JUSTICE ALLOY delivered the opinion of the court:

Friendship Manor of the Branch of King's Daughters and Sons, Inc. (hereinafter Friendship Manor), appeals from the judgment of the Circuit Court of Rock Island County, sitting in review under the Administrative Review Act, wherein the court upheld the Department of Revenue's decision to deny Friendship Manor's application for exemptions from sales and use taxes. The sole issue...

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