Illinois Appellate Court
Civil Court
Income Tax
Court properly granted summary judgment for Plaintiffs, who have homes in both Illinois and Florida, finding that they do not qualify as Illinois residents and thus are not required to pay resident Illinois income taxes for years 1996-2004. Plaintiffs spend their time about equally in the two states, but that does not render their presence in Illinois other than temporary or transitory; Plaintiffs have a much stronger connection to Florida, and the regularity and duration of their visits to Illinois do not affect their residency status. (KARNEZIS and ROCHFORD, concurring.)