Quad Cities Open, Inc. v. City of Silvis
Case Date: 02/21/2003
Court: 3rd District Appellate
Docket No: 3-02-0186 Rel
No. 3-02-0186 IN THE APPELLATE COURT OF ILLINOIS THIRD DISTRICT A.D., 2003
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. |