Yale Club of Chicago v. Dept. of Revenue , 214 Ill. App. 3d 468 ( 1991 )
Iowa Movers & Warehousemen's Ass'n v. Briggs , 237 N.W.2d 759 ( 1976 )
Hope Evang. Luth. v. Ia. Dept. of Rev. , 463 N.W.2d 76 ( 1990 )