Coyne Electrical School v. Paschen

Claiming exemption both as a school and as a charitable organization, Coyne Electrical School, a corporation not for profit, filed a complaint in the circuit court of Cook County to enjoin the collection of taxes on its property for 1951 and 1952, and to perpetually enjoin the county collector and other officials from assessing and collecting taxes on its real and personal property. A master, who heard the evidence in the cause, concluded that plaintiff was a school but not a charitable organization; the chancellor found it was neither and denied relief. The revenue being involved, plaintiff…