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MONTGOMERY WARD INS. v. DEPT. OF GOV'T AFFAIRS

No. 79-1612.

89 Ill. App.3d 292 (1980)

411 N.E.2d 973

MONTGOMERY WARD LIFE INSURANCE COMPANY, Plaintiff-Appellant, v. THE DEPARTMENT OF LOCAL GOVERNMENT AFFAIRS, Defendant-Appellee.

Appellate Court of Illinois — First District (5th Division).

Opinion filed September 26, 1980.

Attorney(s) appearing for the Case

Henry DeVos Lawrie and Frank P. Vanderploeg, both of Hopkins, Sutter, Mulroy, Davis & Cromartie, of Chicago, for appellant.

William J. Scott, Attorney General, of Chicago (Imelda Terrazino, Assistant Attorney General, of counsel), for appellee.

Judgment affirmed.

Mr. JUSTICE MEJDA delivered the opinion of the court:

Montgomery Ward Life Insurance Company (Ward Life) brought this action to review the 1977 assessment of its capital stock by the Department of Local Government Affairs (the Department) pursuant to the Revenue Act of 1939 (Ill. Rev. Stat. 1977, ch. 120, pars. 482 through 811).1 Ward Life challenged the Department's inclusion of certain Government National Mortgage...

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