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ANDRAS v. DEPARTMENT OF REVENUE

No. 86-0535.

154 Ill. App.3d 37 (1987)

506 N.E.2d 439

STEPHEN J. ANDRAS et al., Plaintiffs-Appellants, v. THE DEPARTMENT OF REVENUE et al., Defendants-Appellees.

Appellate Court of Illinois — Second District.

Opinion filed March 31, 1987.

Attorney(s) appearing for the Case

Daniel A. Reed, Richard L. Horwitz, and Timothy D. Marshall, all of Drendel, Schanlaber, Horwitz & Tatnall, of Aurora, for appellants.

Neil F. Hartigan, Attorney General, of Springfield (Roma Jones Stewart, Patricia Rosen, and Bret A. Rappaport, Assistant Attorneys General, of Chicago, of counsel), for appellees.

Affirmed in part, and reversed in part and remanded.

JUSTICE UNVERZAGT delivered the opinion of the court:

Plaintiffs, Stephen and Betty Andras (hereinafter referred to as the taxpayers), appeal from a judgment of the circuit court of Kane County which affirmed the decision of the Illinois Department of Revenue concluding that they could not deduct from their gross income for Illinois income tax purposes distributions received by them from the Trust for Short...

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