Cain v. Hamer

Illinois Appellate Court
Civil Court
Citation
Case Number: 
2012 IL App (1st) 112833
Decision Date: 
July 16, 2012
District: 
1st Dist.
Division/County: 
Cook Co.,1st Div.
Justice: 
HOFFMAN
Holding: 
Affirmed.
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.)