Legal Opinion
Institute of Gas Technology v. Department of Revenue
Appellate Court of Illinois
Decided June 30, 1997No. 1-96-1735PublishedCited by 17 opinions
1Opinion of the CourtJustice Rakowski
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 no shareholders or capital stock, pays no dividends, and its directors are not compensated. It generally shows no profit at year end. IGT has been granted a section 501(c)(3) federal tax exemption (26 U.S.C. § 501(c)(3) (1994)), and…
2Cases cited14 opinions
- Methodist Old Peoples Home v. KorzenIllinois Supreme Court · 1968
- Chicago Patrolmen's Ass'n v. Department of RevenueIllinois Supreme Court · 1996
- City of Chicago v. Illinois Department of RevenueIllinois Supreme Court · 1992
- Boston Chamber of Commerce v. Assessors of BostonMassachusetts Supreme Judicial Court · 1944
- North Star Research Institute v. County of HennepinSupreme Court of Minnesota · 1975
9 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Provena Covenant Medical Center v. Department of RevenueIllinois Supreme Court · 2010
- Randolph Street Gallery v. ZehnderAppellate Court of Illinois · 2000
- Alivio Medical Center v. ILLINOIS DEPT. OF REV.Appellate Court of Illinois · 1998
- Midwest Physician Group, Ltd. v. Department of RevenueAppellate Court of Illinois · 1999
- New Habitat, Inc. v. Tax CollectorMassachusetts Supreme Judicial Court · 2008
12 more not listed; retrieve them via the Exa API.