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N. ILL. UNIV. FOUNDATION v. SWEET

No. 2-91-1286.

603 N.E.2d 84 (1992)

237 Ill. App.3d 28

177 Ill.Dec. 303

NORTHERN ILLINOIS UNIVERSITY FOUNDATION, Plaintiff-Appellee, v. Roger D. SWEET, Director of Revenue et al., Defendants-Appellants.

Appellate Court of Illinois, Second District.

October 23, 1992.

Attorney(s) appearing for the Case

Roland W. Burris, Atty. Gen., Jerald S. Post, Asst. Atty. Gen., Rosalyn B. Kaplan, Sol. Gen., Chicago, for Roger D. Sweet, Director and Illinois Dept. of Revenue.

John L. Swartz, Giffin, Winning, Cohen & Bodewes, P.C., Springfield, Brian L. Wolfberg, Schain, Firsel & Burney, Ltd., Chicago, for Northern Ill. University.

Justice GEIGER delivered the opinion of the court:

The defendants, Roger D. Sweet and the Department of Revenue (Department), appeal from an order of the circuit court of McHenry County dated October 9, 1991, which reversed the Department's denial of tax-exempt status for the 1988 calendar year for certain parcels of land located in McHenry County and collectively known as Woodstock Center. We reverse.

The property in question was used for conferences and...

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