Quad Cities Open, Inc. v. City of Silvis

State: Illinois

Court: 3rd District Appellate

Docket No: 3-02-0186 Rel

Case Date: 02/21/2003

No. 3-02-0186

IN THE

APPELLATE COURT OF ILLINOIS

THIRD DISTRICT

A.D., 2003

QUAD CITIES OPEN, INC., an
Illinois Not-for-Profit
Corporation, and JOHN DEERE
CLASSIC CHARITABLE CORPORATION,
an Illinois Not-for-Profit
Corporation,

Plaintiffs-Appellants,

THE CITY OF SILVIS, an Illinois
Municipal Corporation,

Defendant-Appellee.

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Appeal from the Circuit Court
of the 14th Judicial Circuit,
Rock Island County, Illinois.

No. 00-MR-379

Honorable Lori R. Lefstein,
Judge, Presiding.

PRESIDING JUSTICE McDADE delivered the opinion of the court:

Plaintiffs, Quad Cities Open, Inc. (the Open) and John DeereClassic Charitable Corporation (the Classic) sought declaratoryjudgment that their charitable golf tournament was exempt from amunicipal amusement tax levied by the City of Silvis. On cross-motions for summary judgment, the trial court ruled in favor ofthe city. On appeal, plaintiffs contend that (1) the trial courterred in finding that their charitable golf tournament is anathletic contest carried on for gain, and (2) the Classic hasstanding to bring this suit. We reverse.

BACKGROUND

Quad Cities Open, Inc., is an Illinois not-for-profitcorporation, and it has also been granted a tax exemption fromfederal income taxes under section 501(c)(3) of the InternalRevenue Code (26 U.S.C.