Methodist Old Peoples Home v. Korzen

How courts have described this case

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

• “[A] charitable institution is one which *** does not provide gain or profit in a private sense to any person connected with it.”
• “exclusively used” means charitable or beneficent purposes are the primary ones for which the property is used, not any secondary or incidental purpose

Source: CourtListener parenthetical corpus (CC0).

Cited by

95 cases in this archive cite this case; the 20 most cited are listed.

• Bonaguro v. the County Officers Electoral Board
  Illinois Supreme Court· 1994-03-18· cited 316×
• Provena Covenant Medical Center v. Department of Revenue
  Illinois Supreme Court· 2010-03-18· cited 130×
• Chicago Patrolmen's Ass'n v. Department of Revenue
  Illinois Supreme Court· 1996-03-21· cited 74×
• The Presbyterian Homes v. Division of Tax Appeals
  Supreme Court of New Jersey· 1970-01-21· cited 71×
• Quad Cities Open, Inc. v. City of Silvis
  Illinois Supreme Court· 2004-01-23· cited 71×
• McKenzie v. Johnson
  Illinois Supreme Court· 1983-10-21· cited 66×
• Hoffman v. Lehnhausen
  Illinois Supreme Court· 1971-04-01· cited 59×
• United Presbyterian Ass'n v. Board of County Commissioners
  Supreme Court of Colorado· 1968-12-23· cited 55×
• Eden Retirement Center, Inc. v. Department of Revenue
  Illinois Supreme Court· 2004-12-02· cited 50×
• Evangelical Retirement Homes of Greater St. Louis, Inc. v. State Tax Commission
  Supreme Court of Missouri· 1984-04-16· cited 44×
• Board of Certified Safety Professionals of the Americas, Inc. v. Johnson
  Illinois Supreme Court· 1986-06-06· cited 42×
• People Ex Rel. Nordlund v. Association of the Winnebago Home for the Aged
  Illinois Supreme Court· 1968-05-29· cited 37×
• Small v. Pangle
  Illinois Supreme Court· 1975-03-24· cited 34×
• People ex rel. County Collector v. Hopedale Medical Foundation
  Illinois Supreme Court· 1970-09-29· cited 34×
• Fairview Haven v. Department of Revenue
  Appellate Court of Illinois· 1987-03-25· cited 31×
• Ryan v. Holy Trinity Evangelical Lutheran Church
  Supreme Court of New Jersey· 2003-02-11· cited 28×
• South Iowa Methodist Homes, Inc. v. Board of Review
  Supreme Court of Iowa· 1970-01-13· cited 26×
• Lutheran General Health Care System v. Department of Revenue
  Appellate Court of Illinois· 1992-06-16· cited 25×
• Wyndemere Retirement Community v. Department of Revenue
  Appellate Court of Illinois· 1995-08-17· cited 25×
• Northwestern Memorial Foundation v. Johnson
  Appellate Court of Illinois· 1986-02-27· cited 25×

Cites

17 cases in this archive are cited by this case.

• Crerar v. Williams
  Illinois Supreme Court· 1893-06-19· cited 92×
• Illinois Crime Investigating Commission v. Buccieri
  Illinois Supreme Court· 1967-01-19· cited 87×
• Coyne Electrical School v. Paschen
  Illinois Supreme Court· 1957-11-20· cited 70×
• Rogers Park Post No. 108 v. Brenza
  Illinois Supreme Court· 1956-03-22· cited 59×
• Congregational Sunday School & Publishing Society v. Board of Review
  Illinois Supreme Court· 1919-10-27· cited 58×
• People ex rel. Pearsall v. Catholic Bishop
  Illinois Supreme Court· 1924-02-19· cited 51×
• Follett's Illinois Book & Supply Store, Inc. v. Isaacs
  Illinois Supreme Court· 1963-03-25· cited 49×
• MacMurray College v. Wright
  Illinois Supreme Court· 1967-09-29· cited 47×
• Sisters of the Third Order of St. Francis v. Board of Review
  Illinois Supreme Court· 1907-12-17· cited 46×
• People v. Young Men's Christian Ass'n
  Illinois Supreme Court· 1936-12-10· cited 45×
• People Ex Rel. Lloyd v. University of Illinois
  Illinois Supreme Court· 1934-06-20· cited 34×
• Skil Corp. v. Korzen
  Illinois Supreme Court· 1965-01-21· cited 31×
• Locust Grove Cemetery Ass'n v. Rose
  Illinois Supreme Court· 1959-01-23· cited 30×
• American College of Surgeons v. Korzen
  Illinois Supreme Court· 1967-01-19· cited 30×
• Rotary International v. Paschen
  Illinois Supreme Court· 1958-09-18· cited 26×
• People Ex Rel. Hellyer v. Morton
  Illinois Supreme Court· 1940-02-13· cited 19×
• Kiwanis International v. Lorenz
  Illinois Supreme Court· 1961-09-22· cited 11×