52 Ill. 2d 332 - Childrens Development Center Inc. v. Olson’s Empirical Analysis
1972
Citation profile
17 state decisions
How this case has been cited
Cited by 17 later decisions — most recently August 2023
17 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 People Ex Rel. Goodman v. University of Illinois Foundation · Illinois Institute of Technology v. Skinner · Turnverein "Lincoln" v. Board of Appeals · People ex rel. Baldwin v. Jessamine Withers Home · 8 Ill. 2d 141 - International College of Surgeons v. Brenza
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 17 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““It is not questioned that the activities conducted by Center are charitable and that if the property were owned by Center and these activities conducted thereon, it would be tax exempt. Also if Sisters were to conduct a similar operation on the property instead of Center, it appears that the property would be tax exempt.” Childrens Development Center, 52 Ill. 2d at 334-35 , 288 N.E.2d at 390 .”
1 later decision quote this exact passage · from the majority“"We likewise consider that it is the primary use to which the property is devoted after the leasing which determines whether the tax-exempt status continues. If the primary use is for the production of income, that is, 'with a view to profit,’ the tax-exempt status is destroyed.” Childrens Development Center, 52 Ill. 2d at 336 .”
1 later decision 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.