38 Ill. 2d 272 - MacMurray College v. Wright’s Empirical Analysis
1967
Citation profile
56 state decisions
How this case has been cited
Cited by 56 later decisions — most recently May 2020 · most notably 158 Ill. 2d 391 - Bonaguro v. the County Officers Electoral Board (1994), 39 Ill. 2d 149 - Methodist Old Peoples Home v. Korzen (1968)
56 state decisions
Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.
Relationships
Relies on 34 Ill. 2d 495 - Droste v. Kerner · 36 Ill. 2d 556 - Illinois Crime Investigating Commission v. Buccieri · 12 Ill. 2d 387 - Coyne Electrical School v. Paschen · People Ex Rel. Goodman v. University of Illinois Foundation · Knox College v. Board of Review
Most-quoted passages
The sentences later courts lift from this opinion, ranked by how many decisions quote each — the parts of the opinion doing the work. These counts are smaller than the citation total above because most of the 56 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““A party seeking tax exemption for staff housing facilities as property exclusively used for school purposes obviously must do more than merely show that the property is owned by the school and occupied by school personnel. There must be use exclusively for school purposes. However, one is not required to show that the use of the property is absolutely indispensable for carrying out the work of the institution. [Citation.] The primary use of the property, not its incidental uses, determines its tax exempt status. [Citation.] Exemption will be sustained if it is established that the property is primarily used for purposes which are reasonably necessary for the accomplishment and fulfillment of the educational objectives, or efficient administration, of the particular institution.” (Emphasis added.) (MacMurray College, 38 Ill. 2d at 278 , 230 N.E.2d at 850 .)”
2 later decisions quote this exact passage · from the majority““We deem that the legislature did not intend to alter the requirement that school property, including staff housing facilities, in order to be exempted from tax must in fact be used exclusively for school purposes. The legislature when it said ‘including, but not limited to, student residence halls, dormitories and other housing facilities for students and their spouses and children, and staff housing facilities’ was speaking descriptively and illustratively and not with a declaratory intendment. The statute does not seek to enlarge the area of constitutionally allowable exemption.” 38 Ill. 2d 272, 277 .”
2 later decisions quote this exact passage · from the majority“* * all property of schools, including the real estate on which the schools are located and any other real or personal property used by such schools exclusively for school purposes, not leased by such schools or otherwise used with a view to profit, including, but not limited to, student residence halls, dormitories and other housing facilities for students and their spouses and children, and staff housing facilities; * *”
2 later decisions quote this exact passage · from the majority
How this case has been treated — in progress
Whether each later court followed, distinguished, criticized, or overruled this decision. The treatment classification (task #35) runs highest-cited cases first and lights up here as it reaches this one.