Chicago Patrolmen's Ass'n v. Department of Revenue

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• holding that charitable organization that had undivided 50% interest in property co-owned by noncharitable organization was not “realistic owner” of property for tax-exemption purposes
• holding that charitable organization that had undivided 50% interest in property co-owned by noncharitable organization was not \realistic owner\ of property for tax-exemption purposes
• stating a property owner “can qualify as a charitable organization only by satisfying the criteria set forth” in Korzen
• where facts are undisputed, an administrative determination of whether certain property is tax exempt answers a question of law, subject to de novo review
• where facts are undisputed, an administrative determination of whether certain property is tax exempt answers a question of law, subject to de novo review
• where facts are undisputed, determination of whether property is exempt from taxation is question of law

Source: CourtListener parenthetical corpus (CC0).