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DECATUR SPORTS FOUND. v. DEP'T OF REVENUE

No. 4-86-0517.

156 Ill. App.3d 623 (1987)

509 N.E.2d 1103

DECATUR SPORTS FOUNDATION, Plaintiff-Appellant, v. THE DEPARTMENT OF REVENUE, Defendant-Appellee.

Appellate Court of Illinois — Fourth District.

Opinion filed June 22, 1987.

Attorney(s) appearing for the Case

Philip L. Bateman and James W. Alling, both of Samuels, Miller, Schroeder, Jackson & Sly, of Decatur, for appellant.

Neil F. Hartigan, Attorney General, of Springfield (Roma Jones Stewart, Solicitor General, and Edward M. Kay, Assistant Attorney General, of Chicago, of counsel), for appellee.

Judgment affirmed.

PRESIDING JUSTICE SPITZ delivered the opinion of the court:

This appeal arises from administrative review of a decision by the Illinois Department of Revenue (Department) denying a charitable tax exemption sought by Decatur Sports Foundation (Foundation) for 1984 under section 19.7 of the Revenue Act of 1939 (Ill. Rev. Stat. 1983, ch. 120, par. 500.7). The plaintiff sought review in the circuit court of Macon County, which affirmed the Department...

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