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NAT'L REALTY & INV. CO. v. DEP'T OF REV.

No. 2-85-0200.

144 Ill. App.3d 541 (1986)

494 N.E.2d 924

NATIONAL REALTY AND INVESTMENT COMPANY, Plaintiff-Appellant and Cross-Appellee, v. THE DEPARTMENT OF REVENUE, Defendant-Appellee and Cross-Appellant.

Appellate Court of Illinois — Second District.

Opinion filed June 20, 1986.

Attorney(s) appearing for the Case

Kimball R. Anderson, Jane B. McCullough, and Crane C. Hauser, all of Winston & Strawn, of Chicago, for appellant.

Neil F. Hartigan, Attorney General, of Springfield (Gabriel Rodriguez, Jill Wine-Banks, and Roma Jones Stewart, Assistant Attorneys General, of Chicago, of counsel), for appellee.

Affirmed in part and reversed in part.

JUSTICE REINHARD delivered the opinion of the court:

Plaintiff, National Realty and Investment Company (taxpayer), appeals from that part of the judgment of the trial court confirming the decision of the Department of Revenue (Department) that yearly installments from the 1960 sale of the Drake Hotel by taxpayer were taxable income in Illinois for the tax years 1972 through 1975, 1978 and 1979 under the provisions of...

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