COLES-CUMBERLAND v. DEPT. OF REVENUE

No. 4-95-0913.

672 N.E.2d 391 (1996)

284 Ill. App.3d 351

219 Ill.Dec. 883

COLES-CUMBERLAND PROFESSIONAL DEVELOPMENT CORPORATION, Owner, and Lincolnland Home Care Foundation, Inc., Lessee, Plaintiffs-Appellees, v. The DEPARTMENT OF REVENUE OF the STATE OF ILLINOIS, Defendant-Appellant.

Appellate Court of Illinois, Fourth District.

Decided November 7, 1996.


Attorney(s) appearing for the Case

James E. Ryan, Attorney General, Barbara A. Preiner, Solicitor General, Karen J. Dimond, Assistant Attorney General, Chicago, for Department Of Revenue.

Ralph D. Glenn, Glenn & Logue, Mattoon, for Coles-Cumberland Professional Development Corp.


Justice McCULLOUGH delivered the opinion of the court:

The Illinois Department of Revenue (Department) appeals from an order of the circuit court of Coles County reversing on administrative review a decision of the Department that a 1.465-acre parcel of real estate leased to Lincolnland Home Care Foundation, Inc. (Lincolnland), a not-for-profit corporation, by Coles-Cumberland Professional Development Corporation (Coles-Cumberland), a for-profit corporation, was not...

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