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WYNDEMERE RETIREMENT COMMUNITY v. DEPT. OF REV.

No. 2-94-0566.

654 N.E.2d 608 (1995)

274 Ill.App.3d 455

211 Ill.Dec. 146

WYNDEMERE RETIREMENT COMMUNITY, an Illinois not-for-profit Corporation, Plaintiff-Appellant, v. The DEPARTMENT OF REVENUE and Samuel McGaw, Acting Director of the Illinois Department of Revenue, Defendants-Appellees.

Appellate Court of Illinois, Second District.

Rehearing Denied August 17, 1995.

Attorney(s) appearing for the Case

Katten, Muchin & Zavis, Attorneys at Law, Cynthia Photos Abbott, John J. Durso, Daniel W. Hynes, Stewart T. Kusper, Katten Muchin & Zavis, Chicago, for Wyndemere Retirement Community.

James E. Ryan, Atty. Gen., Rosalyn B. Kaplan, Sol. Gen., William K. Blanchard, Asst. Atty. Gen., State of Ill., Chicago, for Ill. Dept. of Revenue, Samuel McGaw.

Justice THOMAS delivered the opinion of the Court:

The plaintiff, Wyndemere Retirement Community (Wyndemere), sought a charitable exemption from the Illinois Retailer's Occupation Tax Act (35 ILCS 120/2-5 (West 1992)) and the Illinois Use Tax Act (35 ILCS 105/3-5 (West 1992)). The Illinois Department of Revenue (Department) denied the exemption and the circuit court of Du Page County affirmed the Department's decision. The plaintiff appeals.

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