Institute of Gas Technology v. Department of Revenue

Second Division

June 30, 1997

No . 1-96-1735

INSTITUTE OF GAS TECHNOLOGY, ) Appeal from the) Circuit Court of

Plaintiff-Appellant, ) Cook County.)

v. ))

THE DEPARTMENT OF REVENUE, ) Honorable) George Smith,

Defendant-Appellee. ) Judge Presiding.

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. It has…