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CHEN v. DEPARTMENT OF REVENUE

No. 1-88-2519.

196 Ill. App.3d 583 (1990)

554 N.E.2d 428

ELIZABETH S. CHEN et al., Plaintiffs-Appellants, v. THE DEPARTMENT OF REVENUE, Defendant-Appellee.

Appellate Court of Illinois — First District (5th Division).

Opinion filed March 30, 1990.

Attorney(s) appearing for the Case

Daniel T. Harnett, of Silets & Martin, Ltd., of Chicago, for appellants.

Neil F. Hartigan, Attorney General, of Springfield (Robert J. Ruiz, Solicitor General, and Karen Michels Caille, Assistant Attorney General, of Chicago, of counsel), for appellee.

Order affirmed.

PRESIDING JUSTICE COCCIA delivered the opinion of the court:

I

Taxpayers appeal from an order entered by the circuit court confirming the Illinois Department of Revenue's decision that they were not entitled to a refund, based upon a valuation limitation deduction, for the taxable year ending December 31, 1983. We affirm for the following reasons.

II

Pursuant to Illinois Supreme Court Rule 323(d) (107 Ill.2d R. 323...

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