Already have an account? Sign in instead.
You stay signed in for 30 days on this browser.
Continue with Google Continue with MicrosoftNo account yet? Create a free one.
We sent a six-digit code.
It expires in ten minutes, works once, and only in this browser. Five wrong tries void it. Send another code.
Your account is live and the Cloudflare checks are off for this browser.
9 Illinois opinions name it 1 courts 1995–2007 0 in the last five years
The cases below were cited by Illinois courts in a sentence that names this issue. Sides come from how each citing opinion treated the case (Syfertize flag on that citation), so a case can appear on both: that is where the law is contested. A red or yellow chip is the case's own overall treatment.
| Case | Followed | Cited |
|---|---|---|
| No positive-treatment citations attached to this issue in Illinois. | ||
| Case | Negative | Cited |
|---|---|---|
| No negative-treatment citations attached to this issue in Illinois. Read the followed side critically anyway. | ||
| Case | Cited | Years |
|---|---|---|
Texaco-Cities Service Pipeline Co. v. McGaw
green
2 sentences2007Under that second approach, the “functional” test, found in the second clause of section 1501(a)(1), business income is defined as including “income from tangible and intangible property if the acquisition, management, and disposition of the property constitute integral parts of the taxpayer’s regular trade or business operations.” 35 ILCS 5/1501(a)(1) (West 1994); Texaco-Cities, 182 Ill. 2d at 270 , 695 N.E.2d at 485 . 2007Under that second approach, the “functional” test, found in the second clause of section 1501(a)(1), business income is defined as including “income from tangible and intangible property if the acquisition, management, and disposition of the property constitute integral parts of the taxpayer’s regular trade or business operations.” 35 ILCS 5/1501(a)(1) (West 1994); Texaco-Cities, 182 Ill. 2d at 270 , 695 N.E.2d at 485 . | 5 | 2002–2007 |
Dover Corp. v. Department of Revenue
green
2 sentences1998Dover Corp. , 271 Ill. 1998Dover Corp., 271 Ill. | 2 | 1998–1998 |
National Realty & Investment Co. v. Department of Revenue
green
2 sentences1997App. 3d 541 , 494 N.E.2d 924 .) These two tests are referred to as the ’transactional’ and ’functional’ tests. *** Under the functional test, which is derived from the second clause of section 1501(a)(1), the relevant inquiry is whether the property was used in the taxpayer’s regular trade or business operations. 1995The transactional test, which is derived from the first clause of section 1501(a)(1), classifies income as business income if the income is derived from a type of business transaction in which the taxpayer regularly engages. ( National Realty, 144 Ill.App.3d at 554 , 98 Ill.Dec. 802 , 494 N.E.2d 924 .) Under the functional test, which is derived from the second clause of section 1501(a)(1), the relevant inquiry is whether the property was used in the taxpayer's regular trade or business operations. | 2 | 1995–1997 |
Counted by distinct opinions that both name this issue and are annotated to the section; sections every opinion cites regardless of issue are not filtered here, so read the counts against the total above.