Presiding Justice EGAN delivered the opinion of the court:
This is a tax case involving interpretation of that part of the Illinois Revenue Code dealing with charitable exemptions of property. The defendant Department of Revenue (Department) takes the position that property is not exempt from taxation unless it is owned entirely by a charitable institution. The trial judge disagreed with the Department; and so do we in this case.
On May 3, 1987, the plaintiffs...
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