Docket No. 105582.
THE STATE OF ILLINOIS
EXELON CORPORATION, Appellant, v. THE DEPARTMENT OF
REVENUE et al., Appellees.
Opinion filed February 20, 2009.–Modified Upon Denial of
Rehearing July 15, 2009.
JUSTICE FREEMAN delivered the judgment of the court, with
Chief Justice Fitzgerald and Justices Kilbride, Garman, and
Karmeier concurred in the judgment and opinion.
Justice Thomas specially concurred, with opinion.
Justice Thomas also dissented upon denial of rehearing, with
Justice Burke took no part in the decision.
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 plaintiff’s claim for
replacement tax investment credits provided by section 201(e) of the