He probably did pay property taxes in IL on the house he rented out. How do you know that he paid state income tax in IL?
I read the court's decision. It was mentioned in that.
“How do you know that he paid state income tax in IL? “
By Illinoia law, he would only be required to pay state income tax if he earned taxable income in Illinois. If his earned income from an employer in D.C. he would not pay Illinois state tax.