AMERICAN NAT. BANK AND TRUST CO. v. DEPT. OF REVENUE

No. 2-92-0323.

611 N.E.2d 32 (1993)

242 Ill. App.3d 716

183 Ill.Dec. 179

AMERICAN NATIONAL BANK AND TRUST COMPANY, Trust No. 55055, et al., Plaintiffs-Appellees, v. The DEPARTMENT OF REVENUE, Defendant-Appellant.

Appellate Court of Illinois, Second District.

March 23, 1993.


Attorney(s) appearing for the Case

Roland W. Burris, Atty. Gen. of Illinois, Susan Frederick Rhodes, Asst. Atty. Gen. and Rosalyn B. Kaplan, Sol. Gen. of Illinois, Chicago, for Illinois Dept. Revenue.

Scott A. Nolan, McHenry, for American Nat. Bank & Trust and Jack Kristof, Beneficiary.


Justice QUETSCH delivered the opinion of the court:

Plaintiff Jack Kristof was the beneficial owner of a one-half interest in plaintiff American National Bank and Trust Company, trust No. 55055, which owned a parcel of property in McHenry County, Illinois. Plaintiff Zion's Lighthouse, Inc. (Zion), leased this property and used it for religious purposes. Defendant, the Department of Revenue (Department), denied plaintiffs' application for a religious tax exemption...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases