Toney v. Bower

State: Illinois

Court: 4th District Appellate

Docket No: 4-00-0401 Rel

Case Date: 02/08/2001

February 08, 2001

NO. 4-00-0401

IN THE APPELLATE COURT

OF ILLINOIS

FOURTH DISTRICT

BARBARA B. TONEY, on behalf of herself			)	Appeal from
and her minor child; COLMANBUCHBINDER;			)	Circuit Court of
REV. D. FLOYD W. DAVIS; BRENDA DIEHL;			) Sangamon County
and DEBORAH S. McCLEARY on behalf of			)	No. 99MR413
herself and her minor children,			)
	Plaintiffs-Appellants,		)

		)
GLEN L. BOWER, in His Official Capacity			)
as Director, Illinois Department of			)
Revenue of the State of Illinois, and			)
THE ILLINOIS DEPARTMENT OF REVENUE,			)
	Defendants-Appellees,		)
	and		)
PATTY REDPATH, in her own behalf andas			)
Natural Guardian of her Children, JOEY			)
REDPATH, JESSE REDPATH, and ALEX			)
REDPATH; DR. MATTHEW KUHN, in his own			)
behalf and as Natural Guardian of his			)
Children, ALEXIS KUHN and ANDREW KUHN;			)
MARY ELLEN LOVELL, in her own behalf			)
and as Natural Guardian of her			)
Children, RYAN LOVELL and HAYLEY			)
LOVELL; MARIA RAZO, in her own behalf			)
and as Natural Guardian of her			)
Children, CECILIA RAZO and GLORIA RAZO; )
RABBI DAVID SCHNELL, in his own behalf			)
and as Natural Guardian of his			)
children, TZVI SCHNELL, AVIVIA SCHNELL, )
DEVORA SCHNELL, SHMUEL SCHNELL, NECHAMA )
SCHNELL, EPHRAIM SCHNELL, and ESTHER			)
SCHNELL; SILVIA ESPINOZA, in her own			)
behalf and as Natural Guardian of her			)
Children, DANIEL ESPINOZA, ONYX			)
ESPINOZA, and CHRISTOPHER ESPINOZA;DR.			)
SHAKIR MOIDUDDIN, in his own behalfand			)
as Natural Guardian of his Children,			)
ABED MOIDUDDIN and AKIF MOIDUDDIN;ANNE			)
SAPIENZA, in her own behalf and as			)
Natural Guardian of her Children,			)
CHRISTINA SAPIENZA, ANDREA SAPIENZA,			)
GERARD SAPIENZA, MARIA SAPIENZA,			)
PHILLIP SAPIENZA, and GINA SAPIENZA;			)
STEVEN PANCER, in his own behalf and as )
Natural Guardian of his ChildrenJOSHUA			)
PANCER, ARI PANCER, and MEIR PANCER;			)
MICHAEL RIORDAN, in his own behalf and			)
as Natural Guardian of his Children,			)
BRIAN RIORDAN and KEVIN RIORDAN; DALYN			)
DYE, in his own behalf and as Natural			)
Guardian of his Child, NATHAN DYE; and			)
HELEN MIXON, in her own behalf and as			)
Natural Guardian of her Child,TERMAINE			)	Honorable
MIXON,			)	Thomas R.Appleton,
	Intervenors-Appellees.		)	Judge Presiding.

_____________________________________________________________________________________

JUSTICE GARMAN delivered the opinion of the court:

Plaintiffs filed a complaint in the Sangamon Countycircuit court, alleging that section 201(m) of the Illinois IncomeTax Act (Tax Code) (35 ILCS 5/201(m) (West Supp. 1999)) isunconstitutional, in that it violates section 3 of article I (Ill.Const. 1970, art. I,