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INSTITUTE OF GAS TECH. v. DEPT. OF REV.

No. 1-96-1735.

683 N.E.2d 484 (1997)

289 Ill. App.3d 779

225 Ill.Dec. 316

INSTITUTE OF GAS TECHNOLOGY, Plaintiff-Appellant, v. The DEPARTMENT OF REVENUE, Defendant-Appellee.

Appellate Court of Illinois, First District, Second Division.

June 30, 1997.

Attorney(s) appearing for the Case

McCracken, Walsh, deLavan & Hetler, Chicago (Thomas J. McCracken, Jr. and Thomas G. Moffitt, of counsel) for plaintiff-appellant.

James E. Ryan, Attorney General, Chicago (Barbara A. Preiner, Huma A. Khan, of counsel) for defendant-appellee.

Justice RAKOWSKI delivered the opinion of the court:

Plaintiff, Institute of Gas Technology (IGT), appeals from an order confirming the decision of the Department of Revenue (the Department) that denied IGT's 1993 application for a charitable real estate tax exemption. We affirm.

FACTS

IGT is a not-for-profit Illinois corporation that conducts research and education in the energy and environmental fields...

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