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Now more than ever, ChromeOS is Linux with Google’s desktop environment
(www.aboutchromebooks.com)
From Wikipedia, the free encyclopedia
Linux is a family of open source Unix-like operating systems based on the Linux kernel, an operating system kernel first released on September 17, 1991 by Linus Torvalds. Linux is typically packaged in a Linux distribution (or distro for short).
Distributions include the Linux kernel and supporting system software and libraries, many of which are provided by the GNU Project. Many Linux distributions use the word "Linux" in their name, but the Free Software Foundation uses the name GNU/Linux to emphasize the importance of GNU software, causing some controversy.
Community icon by Alpár-Etele Méder, licensed under CC BY 3.0
There is a common understanding of what a Linux Desktop look like.
Whether you run Gnome, KDE or XFCE, you can install the same software and when you open a terminal you can do more or less the same thing.
ChromeOS however have a completely different user space. A bit like Android, yes it uses the Linux kernel but it's not what people think about when they talk about a Linux Desktop.