Exelon Corp. v. Department of Revenue
Illinois Supreme Court
1Opinion of the CourtJustice Freeman
Chief Justice Fitzgerald and Justices Kilbride, Gar-man, and Karmeier concurred in the judgment and opinion.
Justice Thomas specially concurred, with opinion.
Justice Thomas also dissented upon denial of rehearing, with opinion.
Justice Burke took no part in the decision.
OPINION
Plaintiff, Exelon Corporation, as successor to Unicom Corporation, filed a complaint in the circuit court of Cook County seeking administrative review of a decision by the Department of Revenue (Department). The Department denied plaintiffs claim for replacement tax investment credits provided by section 201(e) of the…
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