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North Shore MRI Centre v. Dept. of Revenue

Case Date: 12/16/1999
Court: 1st District Appellate
Docket No: 1-98-2736, 2727 cons.

North Shore MRI Centre v. Dept. of Revenue, Nos. 1-98-2736 and 1-98-2737 Cons.

1st District, December 16, 1999

FOURTH DIVISION

NORTH SHORE MRI CENTRE,

Plaintiff-Appellant,

v.

ILLINOIS DEPARTMENT OF REVENUE, and RAYMOND T. WAGNER, Director of the Illinois Department of Revenue,

Defendants-Appellants.

 Appeal from the Circuit Court of Cook County.

No. 95 L 50047

The Honorable Joanne L. Lanigan, Judge, Presiding.

SKOKIE VALLEY COMPUTED TOMOGRAPHY CENTER,

Plaintiff-Appellant,

v.

ILLINOIS DEPARTMENT OF REVENUE, and RAYMOND T. WAGNER, Director of the Illinois Department of Revenue,

Defendants-Appellants.

 Appeal from the Circuit Court of Cook County.

No. 95 L 50916

The Honorable Joanne L. Lanigan, Judge, Presiding.

JUSTICE HOURIHANE delivered the opinion of the court:

In these consolidated administrative appeals, we consider whether a magnetic resonance imaging system (MRI) and a computed tomography machine (CT scanner) qualify for the tax exemption afforded to "medical appliances" under