TONEY v. BOWER

No. 4-00-0401.

744 N.E.2d 351 (2001)

Barbara B. TONEY, on behalf of herself and her minor child; Colman Buchbinder; Rev. D. Floyd W. Davis; Brenda Diehl; and Deborah S. McCleary on behalf of herself and her minor children, Plaintiffs-Appellants, v. 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 and as 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 behalf and 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 Children Joshua 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 Mixon, Intervenors-Appellees.

Appellate Court of Illinois, Fourth District.

February 8, 2001.


Attorney(s) appearing for the Case

Ralph H. Loewenstein, Loewenstein, Hagen & Smith, P.C., Mitchell Roth, General Counsel, Illinois Ed. Assn.-NEA, Springfield, Robert H. Chanin, John M. West (argued), Alice O'Brien, Bredhoff and Kaiser, P.L.L.C., Steven K. Green, Americans United for Separation of Church & State, Elliott M. Mincberg, Judith E. Schaeffer, People For the American Way Foundation, Washington, D.C., Lynne Sered, American Jewish Congress, Midwest Region, Chicago, Melinda Selbee, Illinois Ass'n of School Boards, Lombard, Marci Dutton, Illinois Ass'n of School Administrators, David Smith, Ill. Congress of Parents & Teachers, Springfield, Judith Byer Mostovoy, National Council of Jewish Women, Homewood, for Barbara B. Toney.

James E. Ryan, Attorney General, Springfield, Joel D. Bertocchi, Solicitor General, Jerald S. Post, Assistant Atty. General (argued), Chicago, for Glen L. Bower.

David A. Rolf, Sorling, Northrup, Hanna, Cullen & Cochran, Ltd., Springfield, Michael P. Padden, Gardner, Carton & Douglas, Chicago, Clint Bolick, Matthew Berry, Institute for Justice, Washington, D.C., for Patty Redpath.

Jane M. Whicher, Harvey Grossman, Lauren B. Raphael, The Roger Baldwin Foundation of the ACLU, Inc., Jonathan K. Baum, Katten Muchin Zavis, Chicago, amicus curiae.


Justice GARMAN delivered the opinion of the court:

Plaintiffs filed a complaint in the Sangamon County circuit court, alleging that section 201(m) of the Illinois Income Tax Act (Tax Code) (35 ILCS 5/201(m) (West Supp.1999)) is unconstitutional, in that it violates section 3 of article I (Ill. Const. 1970, art. I, § 3), section 3 of article X (Ill. Const. 1970, art. X, § 3), section 1(a) of article VIII (Ill. Const. 1970, art. VIII, § 1(a)), and section...

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